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Public-record rank 8

Washington

Public filings plus B&O tax footprint.

No personal income tax. B&O and WA Cares / UI are payroll-adjacent.

Income tax shape
gross receipts
Franchise / annual
Annual report plus B&O tax — not a franchise tax clone of Delaware.
Series LLC
Recognized in this table
State payroll withholding
No personal income-tax withholding; unemployment and federal still apply