Franchise tax is a state privilege tax owed regardless of profit. Sixteen states plus D.C. charge it, with rates from a flat $300 in Delaware to $800 minimums in California and a 0.75% margin tax in Texas.
How sales tax nexus works in 2026 — the $100,000 / 200-transaction thresholds, marketplace facilitator laws, and the six ways small businesses accidentally trigger multi-state tax obligations.
Hiring remote workers across state lines creates complex tax obligations. Learn about state tax nexus, convenience of employer rules, reciprocal agreements, and how to build a multi-state compliance framework for your small business.
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