Region: West

Alaska has no state income tax or statewide sales tax, and LLCs file a biennial report every two years by January 2.

Arizona has no annual report requirement for LLCs at all, but most newly formed LLCs (outside Maricopa and Pima counties) must complete a one-time newspaper publication requirement.

California’s biggest recurring cost isn’t the Secretary of State filing: it’s the $800 minimum Annual Franchise Tax owed to the Franchise Tax Board every year, regardless of activity.