States and Washington, D.C..
Detailed state topic findings, payroll-account notes, applicability limits and primary sources.
A researched topic does not establish complete legal coverage or decide how the rules apply to your business. These are the existing findings and their limits, not a new legal review.
States and Washington, D.C.
There are entries for all 50 states and Washington, D.C. Each franchise topic is checked separately. “Not researched” means the source has not been reviewed, including where no filing requirement has yet been identified.
| Jurisdiction | Relationship classification | Sales & disclosure | Ongoing relationship | Corporate & tax | Immigration & people | Employment | Products & supply | Premises & opening | IP & data | Commercial feasibility |
|---|---|---|---|---|---|---|---|---|---|---|
| Alabama | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Alaska | conditional | conditional | conditional | not researched | not researched | conditional | not researched | not researched | not researched | not researched |
| Arizona | conditional | conditional | unresolved | not researched | not researched | conditional | not researched | not researched | not researched | not researched |
| Arkansas | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| California | not researched | unresolved | not researched | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Colorado | conditional | unresolved | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Connecticut | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Delaware | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Florida | conditional | conditional | unresolved | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Georgia | unresolved | unresolved | unresolved | conditional | not researched | conditional | not researched | not researched | conditional | not researched |
| Hawaii | not researched | conditional | not researched | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Idaho | conditional | unresolved | conditional | conditional | not researched | conditional | not researched | conditional | not researched | not researched |
| Illinois | not researched | conditional | not researched | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Indiana | conditional | conditional | not researched | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Iowa | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Kansas | unresolved | unresolved | unresolved | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Kentucky | conditional | conditional | unresolved | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Louisiana | conditional | conditional | unresolved | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Maine | conditional | conditional | unresolved | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Maryland | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Massachusetts | unresolved | unresolved | unresolved | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Michigan | conditional | conditional | conditional | not researched | not researched | conditional | not researched | not researched | not researched | not researched |
| Minnesota | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Mississippi | unresolved | unresolved | unresolved | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Missouri | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Montana | conditional | not researched | conditional | conditional | not researched | conditional | not researched | not researched | conditional | not researched |
| Nebraska | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Nevada | conditional | not researched | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| New Hampshire | conditional | not researched | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| New Jersey | conditional | not researched | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| New Mexico | unresolved | not researched | unresolved | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| New York | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| North Carolina | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| North Dakota | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Ohio | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Oklahoma | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Oregon | conditional | conditional | not researched | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Pennsylvania | conditional | not researched | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Rhode Island | conditional | conditional | not researched | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| South Carolina | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| South Dakota | not researched | conditional | not researched | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Tennessee | unresolved | unresolved | unresolved | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Texas | not researched | conditional | not researched | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Utah | conditional | conditional | not researched | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Vermont | conditional | not researched | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Virginia | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Washington | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| West Virginia | conditional | not researched | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Wisconsin | conditional | conditional | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Wyoming | conditional | not researched | conditional | conditional | not researched | conditional | not researched | not researched | not researched | not researched |
| Washington, D.C. | conditional | conditional | not researched | conditional | not researched | conditional | not researched | conditional | not researched | not researched |
Alabama — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | unresolved The 2026 operating-days law was reviewed; it does not establish sales-registration, filing/exemption, disclosure or advertising absence. Alabama SB 138 enrolled act: religious-day operations Alabama official fiscal note identifying Act 2026-591 |
| notice | unresolved The 2026 operating-days law was reviewed; it does not establish sales-registration, filing/exemption, disclosure or advertising absence. Alabama SB 138 enrolled act: religious-day operations Alabama official fiscal note identifying Act 2026-591 |
| exemptions | unresolved The 2026 operating-days law was reviewed; it does not establish sales-registration, filing/exemption, disclosure or advertising absence. Alabama SB 138 enrolled act: religious-day operations Alabama official fiscal note identifying Act 2026-591 |
| disclosure | unresolved The 2026 operating-days law was reviewed; it does not establish sales-registration, filing/exemption, disclosure or advertising absence. Alabama SB 138 enrolled act: religious-day operations Alabama official fiscal note identifying Act 2026-591 |
| advertising | unresolved The 2026 operating-days law was reviewed; it does not establish sales-registration, filing/exemption, disclosure or advertising absence. Alabama SB 138 enrolled act: religious-day operations Alabama official fiscal note identifying Act 2026-591 |
| relationship | conditional Effective 2026 Act 2026-591 has operating-day protections/exceptions; defined-party, sector and agreement facts require review. Alabama SB 138 enrolled act: religious-day operations Alabama official fiscal note identifying Act 2026-591 |
Employer payroll accounts
Payroll withholding
conditionalALDOR directs employers with employees working in Alabama to obtain a withholding account through My Alabama Taxes. Its FAQ separately addresses Alabama residents working elsewhere, including withholding for the work state.
Unemployment insurance
conditionalThe Labor eGov Employer Registration service accepts Form SR-2 to determine SUI liability and obtain an account; a portal login is not itself a liability determination.
State payroll accounts: choose the employee’s work state
Alabama franchise opening days: religious objections and agreement exceptions
Alaska — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | conditional Served AS 45.66.010/.020 requires nonexempt registration complete at least 30 days before offer/sale; completion depends on received acknowledgement. 9 AAC 16 expressly incorporates the 2005 form. Alaska AS 45.66: complete business-opportunity chapter in the served official compilation Alaska 9 AAC 16: registration, disclosure, security and material changes |
| notice | unresolved AS 45.66 has the nonexempt registration/acknowledgement track and an express Part 436 exclusion. No independent franchise notice filing or statewide notice absence is established. Alaska AS 45.66: complete business-opportunity chapter in the served official compilation Alaska 9 AAC 16: registration, disclosure, security and material changes |
| exemptions | conditional Complete served .220 read, including (2) franchise under 16 CFR Part 436 and separate (11) mark/financial conditions. Only this chapter exclusion is established; actual scope and later session laws remain separate. Alaska AS 45.66: complete business-opportunity chapter in the served official compilation Alaska 9 AAC 16: registration, disclosure, security and material changes |
| disclosure | conditional For nonexempt .070-connected opportunities, .080 and 9 AAC 16.020 require at least 10 calendar days before the earlier stated signature/consideration event, with receipt evidence; federal duties independent. Alaska AS 45.66: complete business-opportunity chapter in the served official compilation Alaska 9 AAC 16: registration, disclosure, security and material changes |
| advertising | conditional Nonexempt .020 registration packet includes advertising/promotion; .140–.160 regulate claims and prohibit treating acknowledgement as approval. No blanket exemption from other advertising law. Alaska AS 45.66: complete business-opportunity chapter in the served official compilation Alaska 9 AAC 16: registration, disclosure, security and material changes |
| relationship | conditional Only nonexempt .090/.130/.170 written contract, buyer cancellation/refund and nonwaiver rights reviewed. Part 436 chapter exclusion and generic franchise renewal/termination/sector questions remain separate. Alaska AS 45.66: complete business-opportunity chapter in the served official compilation Alaska 9 AAC 16: registration, disclosure, security and material changes |
Employer payroll accounts
Payroll withholding
not researchedAn Alaska personal-income-tax withholding conclusion was not established in this review. Do not infer the absence of other employee deductions or payroll obligations.
Unemployment insurance
conditionalTaxWeb registers new businesses; the agency handbook requires UI accounts for workers hired and working in Alaska and says workers brought from elsewhere may also need reporting. The registration requests entity type and first wage date.
State payroll accounts: choose the employee’s work state
Alaska business opportunities: franchise exclusion and the covered filing route
Arizona — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | conditional 44-1272 covers sellers defined by the article, before covered solicitation; federal-defined franchises excluded from business-opportunity definition are analysed separately. Arizona Revised Statutes 44-1272 Arizona Revised Statutes 44-1271 |
| notice | unresolved The cited narrow provisions were researched; this independent dimension remains unresolved and no absence of a requirement is inferred. Arizona Revised Statutes 44-1271 Arizona Revised Statutes 44-1276.01 Arizona Revised Statutes 44-1272 |
| exemptions | verified 44-1271(1)(c)(iii) excludes federal-rule-defined franchises from this business-opportunity definition. This is not a universal state exemption. Arizona Revised Statutes 44-1271 |
| disclosure | conditional 44-1276.01 sets 5 businessdays for specified registered business-opportunity sellers; do not impose that track automatically on excluded franchises. Arizona Revised Statutes 44-1276.01 Arizona Revised Statutes 44-1271 |
| advertising | conditional Covered sellers submit specified scripts/materials with registration and new/revised material before use under 44-1272; other advertising rules not comprehensively reviewed. Arizona Revised Statutes 44-1272 |
| relationship | unresolved The cited narrow provisions were researched; this independent dimension remains unresolved and no absence of a requirement is inferred. Arizona Revised Statutes 44-1271 Arizona Revised Statutes 44-1276.01 Arizona Revised Statutes 44-1272 |
Employer payroll accounts
Payroll withholding
unresolvedDES identifies the Joint Tax Application JT-1/UC-001 and an existing-withholding-account route, but the separate DOR withholding-obligations page returned HTTP 403. Withholding liability and sourcing remain unresolved.
Unemployment insurance
conditionalSubmit JT-1/UC-001 through DOR; DES uses it to decide UI liability and separately issues a determination stating the coverage start date, rate and eight-digit account number. The EIN is required for processing.
State payroll accounts: choose the employee’s work state
Arizona business opportunities: the franchise exclusion and sales timetable
Arkansas — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | unresolved The cited narrow provisions were researched; this independent dimension remains unresolved and no absence of a requirement is inferred. Arkansas Act 847 of 2023 Arkansas HB 1177: official legislative status |
| notice | unresolved The cited narrow provisions were researched; this independent dimension remains unresolved and no absence of a requirement is inferred. Arkansas Act 847 of 2023 Arkansas HB 1177: official legislative status |
| exemptions | conditional Act 847 amends relationship-law exclusions and timing. Federal disclosure coverage is not itself a relationship-law exclusion; sales exemptions remain independently unresolved. Arkansas Act 847 of 2023 |
| disclosure | unresolved The cited narrow provisions were researched; this independent dimension remains unresolved and no absence of a requirement is inferred. Arkansas Act 847 of 2023 Arkansas HB 1177: official legislative status |
| advertising | unresolved The cited narrow provisions were researched; this independent dimension remains unresolved and no absence of a requirement is inferred. Arkansas Act 847 of 2023 Arkansas HB 1177: official legislative status |
| relationship | conditional Act 847 of 2023 adds/amends relationship protections with place, date and scope conditions. 2025 HB 1177 died; it is not law. Arkansas Act 847 of 2023 Arkansas HB 1177: official legislative status |
Employer payroll accounts
Payroll withholding
conditionalThe 2026 DFA instructions require withholding registration through AR-1R and identify ATAP online registration. They distinguish work in Arkansas from work outside it and allocate nonresident partly in-state services to Arkansas workdays.
Unemployment insurance
conditionalThe Reemployment agency uses Tax 21 and describes ordinary employer status after one or more workers perform services on ten or more days in a calendar year, plus acquisition, domestic, agricultural and voluntary-coverage categories.
State payroll accounts: choose the employee’s work state
Arkansas franchise relationships: what the 2023 amendment changes
California — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | unresolved Official source access returned 403. Await full-source review; snippets do not establish current obligations. Instructions on How to File a Complete Franchise Application California Corporations Code 31113 |
| notice | not researched Not yet researched. No absence of requirements is inferred. |
| exemptions | unresolved Official source access returned 403. Await full-source review; snippets do not establish current obligations. Instructions on How to File a Complete Franchise Application California Corporations Code 31113 |
| disclosure | unresolved Official source access returned 403. Await full-source review; snippets do not establish current obligations. Instructions on How to File a Complete Franchise Application California Corporations Code 31113 |
| advertising | not researched Not yet researched. No absence of requirements is inferred. |
| relationship | not researched Not yet researched. No absence of requirements is inferred. |
Employer payroll accounts
Payroll withholding
conditionalEDD registers employer payroll tax accounts through e-Services for Business and supplies distinct commercial, household, agricultural, nonprofit and other forms. Select the correct account category rather than treating incorporation as payroll enrollment.
Unemployment insurance
conditionalEDD Step 1 requires a business that hires employees and pays more than $100 in wages in a calendar quarter to register within 15 days. Household employment has a separate $750 cash-wage threshold; use the appropriate account category.
Buying or moving a California salon: what happens to the licence?
California auto repair: get the customer’s authority before extra work
California security: the client’s contracting company needs its own PPO authority
California childcare: fit-out completion is not permission to open
California adult courses: does a career programme change your exemption?
California janitorial registration: who must register?
California janitorial sexual-violence and harassment-prevention training
California manager pay: 2026 rates and the January 2027 change
State payroll accounts: choose the employee’s work state
California landscaping: a cheap quote is not the whole contractor exception
OctoClean: why registration and FDD delivery were two separate sales failures
Los Angeles: what the city tax registration covers
San Francisco: does customer-site work require registration?
California franchise registration: can you fund the opening obligations?
Colorado — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | unresolved Worker-covenant statute and state business-resource sources were investigated; general franchise sales/relationship conclusion remains unresolved. Colorado Revised Statutes 2026 Title 8 Colorado official 2026 statutes download index |
| notice | unresolved Worker-covenant statute and state business-resource sources were investigated; general franchise sales/relationship conclusion remains unresolved. Colorado Revised Statutes 2026 Title 8 Colorado official 2026 statutes download index |
| exemptions | unresolved Worker-covenant statute and state business-resource sources were investigated; general franchise sales/relationship conclusion remains unresolved. Colorado Revised Statutes 2026 Title 8 Colorado official 2026 statutes download index |
| disclosure | unresolved Worker-covenant statute and state business-resource sources were investigated; general franchise sales/relationship conclusion remains unresolved. Colorado Revised Statutes 2026 Title 8 Colorado official 2026 statutes download index |
| advertising | unresolved Worker-covenant statute and state business-resource sources were investigated; general franchise sales/relationship conclusion remains unresolved. Colorado Revised Statutes 2026 Title 8 Colorado official 2026 statutes download index |
| relationship | conditional Named 35-38 equipment-dealer branch has cause, conditional 180-day notice/cure, renovation-renewal and applicability provisions. Product/primarily-retail definitions and express exception sets control; no all-industry relationship conclusion. Colorado Revised Statutes 2026 Title 35, Article 38 — Farm Equipment Fair Dealership Act |
Employer payroll accounts
Payroll withholding
conditionalDOR requires a withholding-agent account when Colorado withholding is required. Its instructions distinguish in-state businesses using MyBizColorado or CR 0100 from out-of-state businesses using CR 0100; the account has no fee or renewal requirement.
Unemployment insurance
unresolvedThe attempted CDLE registration page returned HTTP 403. The UI account procedure, liability thresholds and multi-state allocation were not substantively verified.
State payroll accounts: choose the employee’s work state
Colorado equipment dealers: identify the machine and the reason before changing terms
Colorado worker noncompetes: exception and separate-notice limits
Connecticut — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | conditional Actual 36b-61/62 business-opportunity definition and pre-offer registration/order-effectiveness provisions read on official current-code mirror; precise exclusions/exemptions and source-version limits remain. Connecticut General Statutes Chapter 672c — Business Opportunity Investment Act Connecticut Form CT-BOIA-EX |
| notice | conditional Current mark-claim form remains a conditional claim; actual 36b-62(d) immediate material-change notice and 36b-79 fiscal-year renewal concern registered business opportunities, not every excluded franchise. Connecticut General Statutes Chapter 672c — Business Opportunity Investment Act Connecticut Form CT-BOIA-EX |
| exemptions | conditional 36b-61(2) independent trigger limbs, mark-related marketing-program exclusion and 36b-65 claimant burden read; current trademark form matches operative subsection numbering. Connecticut General Statutes Chapter 672c — Business Opportunity Investment Act Connecticut Form CT-BOIA-EX |
| disclosure | conditional 36b-63(a)/(b) actual ten-business-day earlier contract/value delivery and state cover/additional-content requirements reviewed for the covered non-exempt track; permitted federal format is not automatic state compliance. Connecticut General Statutes Chapter 672c — Business Opportunity Investment Act |
| advertising | conditional 36b-67 actual documented/disclosed income-data, inconsistent-claim and specified Act-compliance-reference prohibitions reviewed for covered business opportunities; actual definition and exemption scope remain conditional. Connecticut General Statutes Chapter 672c — Business Opportunity Investment Act |
| relationship | conditional Actual 42-133e–h independent plan/brand definition, Connecticut location/date conditions, good cause, differentiated notice, lease service, term/compensation and conditional remedies read. Connecticut General Statutes Chapter 739 — general franchise relationship provisions |
Employer payroll accounts
Payroll withholding
conditionalDRS links withholding to maintaining an office or transacting business in Connecticut and federal employer status, regardless of payroll department location. Register through myconneCT or add withholding to an existing DRS account.
Unemployment insurance
conditionalDOL requires online ReEmployCT registration for employers of one or more people and separately describes liability thresholds. It expressly distinguishes sole proprietors, partners, paid corporate officers and LLC members according to relevant tax filing treatment.
State payroll accounts: choose the employee’s work state
Connecticut franchise exit: termination, nonrenewal and leased premises
Connecticut business opportunities: the trademark exclusion and seller’s rights
Delaware — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | unresolved The cited narrow provisions were researched; this independent dimension remains unresolved and no absence of a requirement is inferred. Delaware Code Title 6 Chapter 25 Subchapter V |
| notice | conditional 2555 requires at least 90 days for covered termination/nonrenewal; establish defined distributor scope. This is an exit notice, not a sales exemption notice. Delaware Code Title 6 Chapter 25 Subchapter V |
| exemptions | conditional Defined tangible-product/distributor scope and narrow worker-classification clause reviewed; no general sales-registration exemption established. Delaware Code Title 6 Chapter 25 Subchapter V |
| disclosure | unresolved The cited narrow provisions were researched; this independent dimension remains unresolved and no absence of a requirement is inferred. Delaware Code Title 6 Chapter 25 Subchapter V |
| advertising | unresolved The cited narrow provisions were researched; this independent dimension remains unresolved and no absence of a requirement is inferred. Delaware Code Title 6 Chapter 25 Subchapter V |
| relationship | conditional 2551–2556 address covered distributor scope, good cause/bad faith, notice and remedies; generic service-brand applicability is not assumed. Delaware Code Title 6 Chapter 25 Subchapter V |
Employer payroll accounts
Payroll withholding
conditionalOne Stop distinguishes an employer conducting business in Delaware from an out-of-state business that may register as a withholding agent only for a Delaware resident as a courtesy. Do not turn that optional resident-service route into a universal duty.
Unemployment insurance
conditionalOne Stop directs businesses hiring one or more employees in Delaware to file UC-1 to determine unemployment liability and identifies withholding and workers' compensation as separate employer workstreams.
State payroll accounts: choose the employee’s work state
Delaware product distributors: the Franchise Security Law and exit notice
Florida — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | conditional FDACS distinguishes discontinued registration documents from a continuing franchise-exemption notice under 559.802. Non-exempt and sector regimes remain separate. Sellers of Business Franchises 2026 Florida Statutes 559.802 |
| notice | verified 559.802 requires the described notice before a covered Florida-location or Florida-resident offer/sale and annual renewal. Actual fee remains unverified; statute cap is not a payable quote. 2026 Florida Statutes 559.802 |
| exemptions | conditional Requires federal franchise definition, substantial FTC compliance notice and fee; not a website approval of exemption. 2026 Florida Statutes 559.802 |
| disclosure | conditional 559.802 substantial FTC compliance remains an exemption condition. Independently, 817.416 has its own covered-distribution definition and intentional investment/success/market-capacity representation prohibitions. 2026 Florida Statutes 559.802 Florida Statutes 2026, 817.416 — franchise/distributorship misrepresentations |
| advertising | conditional 817.416 intentional misrepresentations when selling/establishing the specifically defined franchise/distributorship reviewed; this does not exhaust advertising filing, consumer or financial-performance law. Florida Statutes 2026, 817.416 — franchise/distributorship misrepresentations |
| relationship | unresolved The cited narrow provisions were researched; this independent dimension remains unresolved and no absence of a requirement is inferred. Sellers of Business Franchises 2026 Florida Statutes 559.802 |
Employer payroll accounts
Payroll withholding
not applicableDOR expressly states Florida does not impose personal income tax. This closes only the state personal wage-income withholding branch; reemployment tax, corporate tax, sales tax and other payroll/business obligations remain separate.
Unemployment insurance
conditionalDOR's reemployment guide requires DR-1 to determine liability; quarterly reports alone do not register an employer. It states general $1,500 quarterly wages, one employee in 20 weeks, or federal unemployment-tax liability tests, with separate special-employer categories.
City of Miami: which use and tax records does the site need?
Jacksonville: check the tax receipt and Certificate of Use
State payroll accounts: choose the employee’s work state
Florida franchise and distributor claims: success, investment and market capacity
Georgia — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | unresolved Agency-hosted statutory text is expressly current only through 2006. Current legal text required; mark/name evidence does not settle sales or relationship law. Georgia agency-hosted business opportunity statutory text Georgia trademark and service-mark application instructions Georgia trademarks and service marks FAQ |
| notice | unresolved Agency-hosted statutory text is expressly current only through 2006. Current legal text required; mark/name evidence does not settle sales or relationship law. Georgia agency-hosted business opportunity statutory text Georgia trademark and service-mark application instructions Georgia trademarks and service marks FAQ |
| exemptions | unresolved Agency-hosted statutory text is expressly current only through 2006. Current legal text required; mark/name evidence does not settle sales or relationship law. Georgia agency-hosted business opportunity statutory text Georgia trademark and service-mark application instructions Georgia trademarks and service marks FAQ |
| disclosure | unresolved Agency-hosted statutory text is expressly current only through 2006. Current legal text required; mark/name evidence does not settle sales or relationship law. Georgia agency-hosted business opportunity statutory text Georgia trademark and service-mark application instructions Georgia trademarks and service marks FAQ |
| advertising | unresolved Agency-hosted statutory text is expressly current only through 2006. Current legal text required; mark/name evidence does not settle sales or relationship law. Georgia agency-hosted business opportunity statutory text Georgia trademark and service-mark application instructions Georgia trademarks and service marks FAQ |
| relationship | unresolved Agency-hosted statutory text is expressly current only through 2006. Current legal text required; mark/name evidence does not settle sales or relationship law. Georgia agency-hosted business opportunity statutory text Georgia trademark and service-mark application instructions Georgia trademarks and service marks FAQ |
Employer payroll accounts
Payroll withholding
conditionalDOR identifies employee-wage withholding, a separate registration-for-withholding-number route and Form G-4. Its page also covers other payment types, so a payroll number is not a determination of every nonresident-payment duty.
Unemployment insurance
conditionalGDOL directs employing units with people performing services in Georgia to submit DOL-1A immediately after the first Georgia payroll. The FAQ separately states general liability and domestic/agricultural tests.
Atlanta: why a paid tax application can still be unfinished
State payroll accounts: choose the employee’s work state
Georgia business opportunities: disclosure, payments and the state filing
Hawaii — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | conditional Agency publishes franchise filing forms and directs electronic portal submission; full statutory offer/sale timing analysis remains unreviewed. Franchise Filings - DCCA Hawaii HAWAII FRANCHISE FILING: |
| notice | not researched Not yet researched. No absence of requirements is inferred. |
| exemptions | not researched Not yet researched. No absence of requirements is inferred. |
| disclosure | conditional Filing tips require consistent 23-item FDD and supporting forms; this is not the delivery deadline rule. HAWAII FRANCHISE FILING: |
| advertising | not researched Not yet researched. No absence of requirements is inferred. |
| relationship | not researched Not yet researched. No absence of requirements is inferred. |
Employer payroll accounts
Payroll withholding
conditionalDOTAX states withholding applies to services in Hawaii and specified services outside it linked to the regular workplace or paying office. Obtain the WH account using BB-1 or add it in Hawaii Tax Online; the account has no opening fee.
Unemployment insurance
conditionalThe UI agency generally links tax to employees working in Hawaii and requires business owners to create the employer profile, after which they may authorize staff or service companies. Nonprofit, family-corporation and successor elections have separate conditions.
Alacrity payroll judgment: admitted misclassification, overtime and record violations
State payroll accounts: choose the employee’s work state
Hawaii franchise filing errors: seller names and financial statements
Idaho — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | unresolved Entity/local-licence and general consumer-law sources do not substantiate absence of state franchise requirements. Idaho licences, permits and registrations Consumer protection and Idaho Attorney General authority |
| notice | unresolved Entity/local-licence and general consumer-law sources do not substantiate absence of state franchise requirements. Idaho licences, permits and registrations Consumer protection and Idaho Attorney General authority |
| exemptions | unresolved Entity/local-licence and general consumer-law sources do not substantiate absence of state franchise requirements. Idaho licences, permits and registrations Consumer protection and Idaho Attorney General authority |
| disclosure | unresolved Entity/local-licence and general consumer-law sources do not substantiate absence of state franchise requirements. Idaho licences, permits and registrations Consumer protection and Idaho Attorney General authority |
| advertising | unresolved Entity/local-licence and general consumer-law sources do not substantiate absence of state franchise requirements. Idaho licences, permits and registrations Consumer protection and Idaho Attorney General authority |
| relationship | conditional Defined Chapter 28-24 equipment supplier/dealer relationships have good-cause and notice/cure duties, special performance/new-dealer branches and stated exclusions. Do not generalize this to every service or franchise; general sales-filing analysis remains open. Idaho Code Title 28 Chapter 24 — supplier/equipment-dealer agreements |
Employer payroll accounts
Payroll withholding
conditionalObtain the EIN first, then use Idaho Business Registration. The Tax Commission says a withholding account is not transferable and requires a new account on business acquisition, a new EIN or a change of entity.
Unemployment insurance
conditionalThe Tax Commission's IBR guide routes businesses with employees to income-tax withholding and employee-related permits from Labor and the Industrial Commission. Prepare expected employee count, first paycheck and hire dates.
State payroll accounts: choose the employee’s work state
Idaho equipment dealer law: combined exclusions and separate notice procedures
Illinois — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | conditional AG administers registration and publishes filing/financial assurance forms; precise initial timing and exemptions still need statutory review. Franchise Information |
| notice | not researched Not yet researched. No absence of requirements is inferred. |
| exemptions | not researched Not yet researched. No absence of requirements is inferred. |
| disclosure | not researched Not yet researched. No absence of requirements is inferred. |
| advertising | not researched Not yet researched. No absence of requirements is inferred. |
| relationship | not researched Not yet researched. No absence of requirements is inferred. |
Employer payroll accounts
Payroll withholding
conditionalIDOR requires registration when Illinois withholding is mandatory or voluntarily undertaken and asks when Illinois payroll begins. MyTax Illinois/REG-1 handles registration; household employment has separate guidance.
Unemployment insurance
conditionalIDES directs newly created employing units to register within 30 days of startup through MyTax Illinois or the liability form. A merger, acquisition or entity change has a separate succession/update workstream.
State payroll accounts: choose the employee’s work state
Illinois franchise assurance documents and annual preparation
Indiana — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | verified Registration by notification; initial effective on receipt absent stop order; one-year period; no merit review. Franchise |
| notice | verified Indiana describes its registration process as a notice filing process, with annual FDD filing. Franchise |
| exemptions | conditional Agency describes de minimis, net-worth, franchisee-sale and rule/order routes; exemptions are self-executing with burden on claimant. Franchise |
| disclosure | not researched Not yet researched. No absence of requirements is inferred. |
| advertising | not researched Not yet researched. No absence of requirements is inferred. |
| relationship | not researched Not yet researched. No absence of requirements is inferred. |
Employer payroll accounts
Payroll withholding
conditionalDOR directs employee businesses to collect state and county wage withholding, obtain an EIN and register through INBiz. It expressly points to county-specific rates rather than one statewide payroll setting.
Unemployment insurance
conditionalDWD's Uplink ESS registration requires FEIN, legal name, NAICS, Indiana work location, first payroll date and responsible-party details; the SUTA number follows completed and approved registration.
State payroll accounts: choose the employee’s work state
Franchise filings: does a receipt let you start selling?
Indiana franchise pilot: exemption or registration before offering
Iowa — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | unresolved Current 551A uses disclosure and consent-to-service provisions; no complete statewide FDD registration absence is inferred from this chapter. 2026 Iowa Code Chapter 551A: Business Opportunity Promotions |
| notice | conditional 551A.7 consent-to-service before covered contract/sale remains distinct from a 551A.3 disclosure exemption. 2026 Iowa Code Chapter 551A: Business Opportunity Promotions |
| exemptions | conditional 551A.1 exclusions differ from 551A.4 franchise-disclosure exemption; establish actual route and burden. 2026 Iowa Code Chapter 551A: Business Opportunity Promotions |
| disclosure | conditional 551A.4 franchise route uses earlier first personal meeting or 14 days before stated commitment/payment. Non-exempt 551A.3 has a separate 10-business-day rule. 2026 Iowa Code Chapter 551A: Business Opportunity Promotions |
| advertising | conditional 551A defines offers/advertising and prohibits fraudulent practices; no general no-filing conclusion. 2026 Iowa Code Chapter 551A: Business Opportunity Promotions |
| relationship | conditional 537A.10 is current regime for specified Iowa-operated agreements on/after 2000-07-01; 523H.2A temporal limit and future 2027 amendment separately recorded. 2026 Iowa Code 537A.10: Franchise agreements 2026 Iowa Code Chapter 523H: applicability limitation Iowa 2026 Code and Acts Sections Amended |
Employer payroll accounts
Payroll withholding
conditionalIDR links withholding to an office or business in Iowa, federal withholding and services performed in Iowa; obtain FEIN before Iowa registration. Residence and multi-state services still require the applicable sourcing review.
Unemployment insurance
conditionalIWD says register through myIowaUI within 30 days of first Iowa wages or acquisition; out-of-state employers must register as soon as Iowa wages are paid. It separately discusses base-of-operations and direction/control for multi-state workers.
State payroll accounts: choose the employee’s work state
Iowa: separate buyer disclosure from the rules for an existing operator
Kansas — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | unresolved Foreign-qualification sources do not establish absence of franchise-sales or relationship duties; obtain targeted current legal review. Kansas One Stop: plan to register a business Kansas Secretary of State: register a business |
| notice | unresolved Foreign-qualification sources do not establish absence of franchise-sales or relationship duties; obtain targeted current legal review. Kansas One Stop: plan to register a business Kansas Secretary of State: register a business |
| exemptions | unresolved Foreign-qualification sources do not establish absence of franchise-sales or relationship duties; obtain targeted current legal review. Kansas One Stop: plan to register a business Kansas Secretary of State: register a business |
| disclosure | unresolved Foreign-qualification sources do not establish absence of franchise-sales or relationship duties; obtain targeted current legal review. Kansas One Stop: plan to register a business Kansas Secretary of State: register a business |
| advertising | unresolved Foreign-qualification sources do not establish absence of franchise-sales or relationship duties; obtain targeted current legal review. Kansas One Stop: plan to register a business Kansas Secretary of State: register a business |
| relationship | unresolved Foreign-qualification sources do not establish absence of franchise-sales or relationship duties; obtain targeted current legal review. Kansas One Stop: plan to register a business Kansas Secretary of State: register a business |
Employer payroll accounts
Payroll withholding
conditionalKDOR's KW-100 directs covered employers/payers to register through its Customer Service Center and separately addresses Kansas-resident and Kansas-work wages. It distinguishes wage withholding from nonresident-owner accounts and reporting-agent accounts.
Unemployment insurance
unresolvedThe KDOL employer-services page returned HTTP 403; the current UI account route, timing and liability test were not substantively verified.
Kentucky — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | conditional 367.805 requires non-exempt registration before offering; current 40 KAR 12:410 also requires approval before covered resident sales. Franchise-exemption route is separate. Kentucky Revised Statutes 367.805 Kentucky 40 KAR 12:410: Business opportunity sellers Kentucky Revised Statutes 367.807 |
| notice | conditional Current portal/exempt-offeror evidence and material-change duties apply by route. Registered-seller statute says immediately, compared with rule 14 days. Kentucky 40 KAR 12:410: Business opportunity sellers Kentucky Revised Statutes 367.805 Kentucky Revised Statutes 367.807 |
| exemptions | conditional 367.807 federal-definition/compliance and written-notice route; current 2026 rule specifies evidence and portal. Kentucky Revised Statutes 367.807 Kentucky 40 KAR 12:410: Business opportunity sellers |
| disclosure | conditional Non-exempt registration evidence, earnings and written-contract duties reviewed. Exact franchise-exemption/federal applicability stays separate; no invented universal waiting period. Kentucky Revised Statutes 367.805 Kentucky Revised Statutes 367.811 Kentucky Revised Statutes 367.816 Kentucky Revised Statutes 367.807 |
| advertising | conditional Non-exempt registrant must include registration number under 367.809; covered earnings representations governed by 367.811. Exemption scope must be established. Kentucky Revised Statutes 367.809 Kentucky Revised Statutes 367.811 Kentucky Revised Statutes 367.807 |
| relationship | unresolved Non-exempt contract/avoidance text has 30 businessdays in 367.816 notice versus 30 calendar days in 367.819; reconcile before calculating a deadline. Ongoing franchise protections separately incomplete. Kentucky Revised Statutes 367.816 Kentucky Revised Statutes 367.819 Kentucky Revised Statutes 367.807 |
Employer payroll accounts
Payroll withholding
conditionalDOR identifies resident/nonresident wage withholding subject to exemptions and directs registration, filing and payment through MyTaxes. Its 2026 instructions require electronic filing/payment for all employer filing frequencies.
Unemployment insurance
conditionalThe official employer page routes liable employers to an Employer Reserve Account, including acquisitions. The January 2026 KUIP FAQ says an account number and report filing are available immediately after completed registration.
State payroll accounts: choose the employee’s work state
Kentucky franchise exemption notice: the 2026 portal and later changes
Louisiana — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | unresolved Covered bond filing under 51:1822 is not an FDD registration classification. Complete franchise/sales registration absence not established. Louisiana Revised Statutes 51:1822: surety bonds Louisiana Revised Statutes 51:1821 |
| notice | conditional 51:1823 requires covered opportunity seller service-of-process appointment; 51:1822 has limited-scope prebusiness bond filing. Louisiana Revised Statutes 51:1823 Louisiana Revised Statutes 51:1822: surety bonds |
| exemptions | conditional Registered-mark wording qualifies 51:1821(1)(d); independent (a)–(c) triggers and 51:1822(G) bond scope require separate analysis. Louisiana Revised Statutes 51:1821 Louisiana Revised Statutes 51:1822: surety bonds |
| disclosure | conditional 51:1823 requires documented earnings support and written promises for covered opportunities; no general FDD delivery-period conclusion. Louisiana Revised Statutes 51:1823 |
| advertising | conditional 51:1823 addresses earnings claims, seller identification and compliance references; covered bond filing may precede advertising. Louisiana Revised Statutes 51:1823 Louisiana Revised Statutes 51:1822: surety bonds |
| relationship | conditional Covered RS 51:1823 written material promises/nonwaiver and 51:1822 continuous-bond administration reviewed. The surety notice is not a franchise exit period; general termination/transfer/renewal rules remain incomplete. Louisiana Revised Statutes 51:1823 Louisiana Revised Statutes 37:1465 Louisiana RS 51:1822(H): continuous bond and surety termination notice |
Employer payroll accounts
Payroll withholding
conditionalLDR requires a withholding account before filing/remitting, but specifically warns not to register until Louisiana wage withholding begins. LaTAP registers a new business or adds an account; Secretary of State registration and EIN do not create it.
Unemployment insurance
conditionalLWC's LAWATS login instructions require an existing seven-digit Employer Account Number and FEIN; a business without the EAN must apply for the unemployment tax account first. The owner then grants a third-party administrator access.
State payroll accounts: choose the employee’s work state
Louisiana business opportunities: sales promises, trademark wording and bonds
Maine — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | verified For covered business opportunities 4696 requires registration before selling, offering, advertising or promotion; applicability/exclusions and security separately tested. Sections 4696–4697 separately require material disclosure updates and annual renewal before the one-year effectiveness expires. Maine Revised Statutes Title 32 Chapter 69-B |
| notice | unresolved The cited narrow provisions were researched; this independent dimension remains unresolved and no absence of a requirement is inferred. Maine Revised Statutes Title 32 Chapter 69-B |
| exemptions | conditional 4691 registered-mark language qualifies marketing-program limb; other triggers independently reviewed. Permanent-place security exception is not a universal sales exemption. Maine Revised Statutes Title 32 Chapter 69-B |
| disclosure | conditional 4692 uses earliest specified 72-hour pre-agreement/pre-payment point or first face-to-face sales meeting for covered opportunities. Maine Revised Statutes Title 32 Chapter 69-B |
| advertising | conditional 4696 registration precedes covered promotion; 4699 earnings rules include geographic relevance/basis. Not a complete no-filing classification. Maine Revised Statutes Title 32 Chapter 69-B |
| relationship | conditional Covered business-opportunity avoidance and contract duties reviewed; general franchise renewal/termination scope remains unresolved. Maine Revised Statutes Title 32 Chapter 69-B |
Employer payroll accounts
Payroll withholding
conditionalMRS's April 2026 FAQ routes new withholding accounts through the Maine Tax Portal and separately tests an out-of-state employer's Maine office/business, taxable payments and federal withholding. Courtesy withholding can differ from mandatory withholding.
Maine: withholding registration and out-of-state employer FAQ
Unemployment insurance
conditionalThe official ReEmployME guide distinguishes registration of a business without an EAN from creating access to an existing account. It states general and separate nonprofit/agricultural coverage tests and says a future date cannot be used to set up an account.
State payroll accounts: choose the employee’s work state
Maine business opportunities: promotion, first meetings and buyer disclosure
Maryland — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | verified 14-214 requires registration before covered offer, advertising or sale unless an exception applies. Laws - Statute Text |
| notice | conditional Specified exemptions in COMAR include separate notice and renewal conditions. Chapter 08 Franchise Registration and Disclosure | Library of Maryland Regulations |
| exemptions | conditional Independent routes; do not treat exemption as automatic exemption from disclosure. Laws - Statute Text Chapter 08 Franchise Registration and Disclosure | Library of Maryland Regulations |
| disclosure | conditional Specified D–G exemptions preserve first-personal-meeting / ten-business-day disclosure requirements absent contrary order. Legacy form terminology requires reconciliation. Chapter 08 Franchise Registration and Disclosure | Library of Maryland Regulations |
| advertising | conditional Covered advertising submitted for review at least five days before anticipated initial use. Chapter 08 Franchise Registration and Disclosure | Library of Maryland Regulations |
| relationship | conditional 14-226 sale-conditioned release/waiver restriction reviewed. This is not a full ongoing termination/nonrenewal, later-settlement or other-sector survey. Maryland Business Regulation 14-226 — sale-conditioned releases |
Employer payroll accounts
Payroll withholding
conditionalThe 2026 Comptroller guide requires CRA registration and a Central Registration Number, warns not to wait until withholding is due, and says an acquirer must not use the seller's number. The September 2026 CRA guide routes applications through Maryland Tax Connect.
Maryland: 2026 employer withholding registration guide
Maryland: September 2026 CRA business-tax registration wizard
Unemployment insurance
conditionalLabor requires an employer UI account through BEACON, distinguishes covered from excluded work and expressly includes paid corporate officers in covered employment. Other tax registration and UI are separate.
Baltimore City: who handles the business licence?
State payroll accounts: choose the employee’s work state
Franchise filings: does a receipt let you start selling?
Maryland: an exemption may still require disclosure before the first meeting
Massachusetts — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | unresolved Worker-classification statute does not establish state franchise-sales or relationship clearance. Massachusetts General Laws 149 Section 148B |
| notice | unresolved Worker-classification statute does not establish state franchise-sales or relationship clearance. Massachusetts General Laws 149 Section 148B |
| exemptions | unresolved Worker-classification statute does not establish state franchise-sales or relationship clearance. Massachusetts General Laws 149 Section 148B |
| disclosure | unresolved Worker-classification statute does not establish state franchise-sales or relationship clearance. Massachusetts General Laws 149 Section 148B |
| advertising | unresolved Worker-classification statute does not establish state franchise-sales or relationship clearance. Massachusetts General Laws 149 Section 148B |
| relationship | unresolved Worker-classification statute does not establish state franchise-sales or relationship clearance. Massachusetts General Laws 149 Section 148B |
Employer payroll accounts
Payroll withholding
conditionalDOR's August 2026 guide distinguishes resident and nonresident wages and directs employers to register before filing/payment through MassTaxConnect. A sole proprietor is generally not an employee solely for paying their own personal tax.
Unemployment insurance
conditionalDUA lists general contribution tests and distinct domestic/agricultural categories; it specifically states an out-of-state employer test of $200 gross Massachusetts wages in a quarter. Its account route is Unemployment Services for Employers.
State payroll accounts: choose the employee’s work state
Boston: using your brand name can require a DBA filing
Massachusetts contractor status: why choosing hours is not enough
Michigan — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | verified Annual notice process; agency does not review FDD compliance. Franchises MCL - Section 445.1507a - Michigan Legislature |
| notice | verified Before offering or selling; one-year period; agency lists $250 fee. MCL - Section 445.1507a - Michigan Legislature Franchises |
| exemptions | not researched Not yet researched. No absence of requirements is inferred. |
| disclosure | verified 10 business days with state notice and proposed agreements; federal calendar-day clock separately applies. MCL - Section 445.1508 - Michigan Legislature |
| advertising | not researched Not yet researched. No absence of requirements is inferred. |
| relationship | conditional Required Michigan disclosure page references prohibited contract terms; full section 27 analysis is outstanding. MCL - Section 445.1508 - Michigan Legislature |
Employer payroll accounts
Payroll withholding
unresolvedTreasury's MTO business-tax eRegistration process and separate user/business-account linkage were read, but that general page does not establish withholding liability, sourcing or account-selection criteria. Those remain unresolved.
Unemployment insurance
conditionalUIA's current help center says MiUI is live for all tax/benefit functions and employers should hold their own MiUI account even when using a third-party administrator. It separately routes business registration and account authorization.
State payroll accounts: choose the employee’s work state
Franchise filings: does a receipt let you start selling?
Michigan franchise Notice of Intent: fee and annual filing
Michigan franchise disclosure: why two weeks may not be enough
Minnesota — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | verified Registration effective before covered offer or sale unless exempt; ComOnline electronic filing. Sec. 80C.02 MN Statutes Register A Franchise / Minnesota Department of Commerce - Money |
| notice | not researched Not yet researched. No absence of requirements is inferred. |
| exemptions | conditional 80C.03 exemption analysis remains transaction-specific. Sec. 80C.02 MN Statutes |
| disclosure | verified 2026 statute 80C.06 subdivision 5: 7-day state disclosure with agreements, signed receipt before agreement/payment, retained 3 years. Applicable federal 14-calendar-day requirement remains separate. 2026 Minnesota Statutes 80C.06 — Public Offering Statement 16 CFR §436.2: Federal disclosure timing |
| advertising | not researched Not yet researched. No absence of requirements is inferred. |
| relationship | conditional Selected 80C.14 termination/cancellation, nonrenewal and transfer rules now reviewed, including recognized-classification context and distinct cause/notice exceptions. No actual action, going-concern value or sector/rule application determined. 2026 Minnesota Statutes 80C.14 — unfair practices 2026 Minnesota Statutes 80C.01 — definitions |
Employer payroll accounts
Payroll withholding
conditionalDOR's new-employer guide requires a Minnesota ID and withholding account before tax is withheld. It distinguishes that number from DEED's UI account used for state unemployment reporting.
Minnesota: new employer guide and separate payroll identifiers
Unemployment insurance
conditionalThe UI handbook says register after covered wages have actually been paid and before the first required quarterly wage-detail report is due. It asks entity type, owner/officer interests, Minnesota work dates and acquisition facts, with special categories treated separately.
State payroll accounts: choose the employee’s work state
Minnesota franchise relationships: termination, nonrenewal and transfer
Minnesota franchise registration and buyer disclosure
Minnesota support funding: check when the initial fee becomes usable cash
Mississippi — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | unresolved 2018 historical enacted text is not a current 2026 comprehensive legal survey. Mississippi SB 2805 as sent to Governor 2018 Mississippi 2018SB 2805 official enactment history |
| notice | unresolved 2018 enacted text contains notice language, but current 2026 consolidated official authority and later amendments/cases remain unverified. Mississippi SB 2805 as sent to Governor 2018 Mississippi 2018SB 2805 official enactment history |
| exemptions | unresolved 2018 historical enacted text is not a current 2026 comprehensive legal survey. Mississippi SB 2805 as sent to Governor 2018 Mississippi 2018SB 2805 official enactment history |
| disclosure | unresolved 2018 historical enacted text is not a current 2026 comprehensive legal survey. Mississippi SB 2805 as sent to Governor 2018 Mississippi 2018SB 2805 official enactment history |
| advertising | unresolved 2018 historical enacted text is not a current 2026 comprehensive legal survey. Mississippi SB 2805 as sent to Governor 2018 Mississippi 2018SB 2805 official enactment history |
| relationship | unresolved Historical 2018 law and enactment verified; present applicability, current text and exceptions cannot be cleared from that alone. Mississippi SB 2805 as sent to Governor 2018 Mississippi 2018SB 2805 official enactment history |
Employer payroll accounts
Payroll withholding
conditionalDOR requires a withholding account for employers subject to Mississippi withholding, with online application through TAP. Its instructions require acquisition/entity changes to be assessed rather than using the predecessor's addressed return.
Unemployment insurance
conditionalMDES separates employment-service registration from the New Business unemployment-tax registration, and separately offers online access for an already assigned account. An employer needing both service categories must register for both.
State payroll accounts: choose the employee’s work state
Mississippi franchise disputes: notice, fraud and the broker’s actual role
Missouri — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | unresolved The cited narrow provisions were researched; this independent dimension remains unresolved and no absence of a requirement is inferred. Missouri Revised Statutes 409.1000 Missouri Revised Statutes 407.400 Missouri Revised Statutes 409.1003 Missouri Revised Statutes 407.405 |
| notice | conditional Current 407.40590-daywritten exit notice and stated exceptions require 407.400 relationship coverage. This is separate from any sales filing. Missouri Revised Statutes 407.400 Missouri Revised Statutes 407.405 |
| exemptions | conditional Independent 407.400 and 409.1000 definitions/exclusions reviewed; no universal franchise-registration exemption or absence conclusion. Missouri Revised Statutes 407.400 Missouri Revised Statutes 409.1000 |
| disclosure | conditional 409.1003 covered written-contract and investment/support/profit/rights representations reviewed; no universal FDD delivery-period conclusion. Missouri Revised Statutes 409.1003 Missouri Revised Statutes 409.1000 |
| advertising | conditional Covered business-opportunity misrepresentation and overlapping exclusive-territory prohibitions reviewed; routine filing absence not established. Missouri Revised Statutes 409.1003 Missouri Revised Statutes 409.1000 |
| relationship | conditional For a relationship within 407.400,407.405 ordinarily requires 90 days’ written exit notice with listed exceptions. Section 407.410(2) notice-loss remedies are distinct from subsection 1 pyramid remedies. Sector-dealer and current case-law application remain independent. Missouri Revised Statutes 407.400 Missouri Revised Statutes 407.405 Missouri Revised Statutes 407.410 — distinct pyramid and franchise-notice remedies Missouri Revised Statutes 409.1000 Missouri Revised Statutes 409.1003 |
Employer payroll accounts
Payroll withholding
conditionalDOR's 2026 guide directs employers paying wages to employees working in Missouri to register online or using Form 2643. The permanent withholding number is not transferable; transient-employer requirements are a separate category.
Unemployment insurance
conditionalLabor's new-employer guide distinguishes Secretary of State formation from DOR tax registration and directs the employer to a separate UI liability review. New liable employers receive an industrial classification for UI.
Kansas City, Missouri: starting with a workshop or trade task
State payroll accounts: choose the employee’s work state
Missouri: document territory promises and review exit notice separately
Montana — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| notice | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| exemptions | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| disclosure | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| advertising | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| relationship | conditional Construction-equipment dealership good-cause/notice rules reviewed; separate defined-inventory repurchase provisions identified. Eligibility and other relationship statutes remain fact-dependent. A distinct motor-dealer data consent/vendor-transition branch is reviewed; it uses its own dealer definition. Montana Code Annotated 30-11-901: construction-equipment dealership definitions Montana Code Annotated 30-11-902: cancellation and alteration Montana Code Annotated 30-11-903: notice and cure Montana Code Annotated 30-11-701: canceled dealership and inventory definitions Montana Code Annotated 30-11-702: inventory repurchase Montana Code Annotated 2025,30-11-717 — motor-dealer data Montana Code Annotated 2025,30-11-718 — motor-dealer data Montana Code Annotated 2025,30-11-719 — motor-dealer data Montana Code Annotated 2025,30-11-720 — motor-dealer data Montana Code Annotated 2025,61-4-201 — motor-dealer definitions |
Employer payroll accounts
Payroll withholding
conditionalDOR requires a withholding account when a business issues Montana wages, W-2s with or without withholding, or 1099s with withholding. Apply through TAP or GenReg with FEIN and the date employees started Montana work.
Unemployment insurance
conditionalDLI's UI eServices is the named employer registration/reporting portal, with separate UI Contributions Bureau assistance. The page establishes the account route, not the coverage or localization test.
State payroll accounts: choose the employee’s work state
Montana new-motor-vehicle dealer data: consent and vendor changes
Montana construction-equipment dealers: exit rules and separate stock repurchase
Nebraska — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | conditional Nonexempt SAMP filing 59-1724 requires prior disclosure filing, amendments and annual updates. Qualifying 59-1722 franchises use a separate notice-exemption track. Nebraska 59-1724: SAMP filing, amendments and renewals Nebraska 59-1722: franchise exemption, conditions and fee |
| notice | conditional Qualifying franchise exemption needs prior notice+$100 before specified Nebraska-based advertising/offers/representations. Agency describes a one-time filing; other changes may require new filing. Nebraska 59-1722: franchise exemption, conditions and fee Business Opportunities & Franchises |
| exemptions | conditional 59-1722 requires compliance with specified federal provisions incorporated as of 2026-01-01, notice and fee; specified prohibitions survive. Other exclusions were not exhaustively reviewed. Nebraska 59-1722: franchise exemption, conditions and fee |
| disclosure | conditional Exempt-franchise and nonexempt SAMP tracks differ. Nonexempt 59-1732 requires first specified communication disclosure and at least 48 hours before contract/consideration; federal clock independent. Nebraska 59-1722: franchise exemption, conditions and fee Nebraska 59-1732: purchaser disclosure timing |
| advertising | conditional 59-1722 notice precedes specified Nebraska-based advertising. Nonexempt 59-1731 requires seller identity/address; 59-1729 income claims need substantiation. Establish exemption scope first. Nebraska 59-1722: franchise exemption, conditions and fee Nebraska 59-1731: advertising identity Nebraska 59-1729: earning-potential substantiation |
| relationship | conditional Independent 87-402/403 definition and application criteria plus 87-404 termination/notice rules reviewed; beverage/noncompete branches and transaction facts require separate analysis. Nebraska 87-402: Franchise Practices Act definitions Nebraska 87-403: Franchise Practices Act applicability Nebraska 87-404: termination, notice and noncompete provisions |
Employer payroll accounts
Payroll withholding
conditionalDOR requires Form 20 and a Nebraska withholding number before state deductions. The employer remains responsible for the application when using a payroll service; provide that service the issued Withholding Certificate.
Nebraska: withholding registration and payroll provider responsibility
Unemployment insurance
unresolvedNebraska One Stop identifies the DOL unemployment tax-account application, but its short listing supplies no thresholds or complete instructions. Substantive coverage and registration inputs remain open.
Nebraska Franchise Practices Act: cumulative location and sales criteria
Nebraska nonexempt SAMP earnings claims: arithmetic versus purchaser evidence
State payroll accounts: choose the employee’s work state
Nebraska recruitment: qualifying franchise notice versus SAMP filing
Nevada — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| notice | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| exemptions | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| disclosure | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| advertising | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| relationship | conditional Only the defined farm-equipment dealer layer in NRS 597.112–597.118: good cause for termination/nonrenewal/substantial changes, action-specific notice/correction, repurchase and nonwaiver. No universal amendment notice or generic service-franchise conclusion. Nevada NRS 597.112–597.118: dealers of farm equipment |
Employer payroll accounts
Payroll withholding
not applicableNevada Constitution Article 10,section 1(9) prohibits income tax on natural persons' wages/personal income while permitting business-income/revenue taxes. Personal wage-income withholding is therefore distinct from UI, Modified Business Tax and other business taxes.
Nevada: constitutional distinction between personal wage and business taxes
Unemployment insurance
conditionalDETR says generally an employing unit paying $225 or more for Nevada employment in a calendar quarter must register with Employment Security and pay UI tax. Its employing-unit definition includes entities and individuals.
State payroll accounts: choose the employee’s work state
Nevada farm-equipment dealers: plan changes and exit before signing
New Hampshire — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| notice | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| exemptions | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| disclosure | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| advertising | conditional RSA 358-Bprohibits promotion/offer/grant of a defined chain-distributor scheme. This is not a conclusion about general franchise advertising filings. New Hampshire RSA 358-B: chain distributor schemes |
| relationship | conditional RSA 357-Cspecified equipment/dealer definitions and relationship protections reviewed; exceptions and eligibility matter. RSA 358-Bchain-distributor prohibition independently reviewed. New Hampshire RSA 358-B: chain distributor schemes New Hampshire RSA 357-C: manufacturer, distributor and dealer practices |
Employer payroll accounts
Payroll withholding
not applicableNH Economy's state economic-development guidance states there is no state income tax in its salary/cost-of-living context. This is limited to personal wage-income withholding; business-profits and business-enterprise taxes and other employer duties remain separate.
New Hampshire: official salary/cost-of-living income-tax statement
Unemployment insurance
conditionalEmp 303.01, amended effective June 26, 2026, requires an Employer Status Report within 30 days of furnishing employment, becoming an employer, specified status changes or business/workforce transfers. It requests entity, NH work and wage dates, locations and acquisition facts.
New Hampshire equipment dealer scope: sales and service rights
State payroll accounts: choose the employee’s work state
New Hampshire chain-distributor review: participant payments and recruiting rights
New Jersey — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| notice | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| exemptions | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| disclosure | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| advertising | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| relationship | conditional Enacted 2010 B2Bplace-of-business amendment and 2025 primary district-court definition discussion reviewed. Complete current codification and application criteria remain unresolved. P.L. 2009, c. 235: B2B place-of-business definition OTG New York v. Ottogi America: district-court opinion |
Employer payroll accounts
Payroll withholding
conditionalNJ-WT requires FEIN and, for a corporate entity, the state's ten-digit corporate ID for registration. It distinguishes resident/nonresident work, Pennsylvania reciprocity certificates and certain convenience-of-employer sourcing.
New Jersey: NJ-WT registration and cross-state wage guidance
Unemployment insurance
conditionalEmployer Accounts directs NJ-REG first and describes employer status after one or more workers and $1,000 annual wages, with automatic coverage for FUTA-subject employing units. UI, disability and family-leave contributions are named separately.
State payroll accounts: choose the employee’s work state
New Jersey office-based franchise coverage: the location and sales tests
New Mexico — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| notice | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| exemptions | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| disclosure | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| advertising | not researched Not yet established from the sources reviewed. No absence of a requirement or permission to proceed is inferred. |
| relationship | unresolved Official 2026 SB 115 status is Died (API); proposed protections are not enacted through that bill. Current codified dealer/franchise termination scope not yet retrieved. New Mexico 2026 SB 115: official legislative status SB 115 Fiscal Impact Report |
Employer payroll accounts
Payroll withholding
conditionalTRD requires employer registration to file wage withholding and describes resident/out-of-state-work and nonresident/in-state-work definitions with limited exceptions. It distinguishes wage from non-wage withholding and the workers' compensation administrative fee.
New Mexico: wage withholding and separate workers compensation fee
Unemployment insurance
unresolvedTRD routes UI to Workforce Solutions, but the attempted DWS pages and handbook returned a short challenge response rather than substantive text. UI registration and coverage remain unresolved.
New Mexico: wage withholding and separate workers compensation fee
State payroll accounts: choose the employee’s work state
New Mexico SB 115 (2026) failed: it is not a dealer exit rule
New York — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | conditional Current AG guidance requires registration before covered offers/sales in or from New York unless exempt. GBL 681 alternative definition branches and exclusions were read; actual classification, exemption, effectiveness and transaction nexus remain conditional. Franchise Regulation — current registration guidance Franchise registration guide | New York Attorney General New York General Business Law § 681 — Definitions |
| notice | not researched Not yet researched. No absence of requirements is inferred. |
| exemptions | not researched Not yet researched. No absence of requirements is inferred. |
| disclosure | conditional GBL 683(8) has distinct first-personal-meeting, ten-business-day agreement and ten-day consideration branches. The current AG addendum uses ten-business-day payment wording; the literal difference, independent federal timing and actual application remain visible. New York State Addendum to FDD — revised April 2, 2024 16 CFR §436.2: Federal disclosure timing New York General Business Law § 683 — Disclosure requirements |
| advertising | verified Two copies via FRED at least seven days before intended use. Franchise registration guide | New York Attorney General |
| relationship | conditional GBL 687(4)–(5) statutory waiver/release restrictions and the AG addendum’s qualified preservation-of-rights and commencement-questionnaire terms reviewed. No general good-cause, nonrenewal or actual enforceability conclusion. New York State Addendum to FDD — revised April 2, 2024 New York General Business Law § 687 — Fraudulent and unlawful practices |
Employer payroll accounts
Payroll withholding
conditionalNYS-50 identifies online registration or NYS-100 for the combined withholding, wage-reporting and UI program, with separate forms for some employer types. An existing entity filing is not that payroll registration.
Unemployment insurance
conditionalNYSDOL says liable employers pay into the fund through Tax and Finance but must register with Labor. Its current system separately manages employer, PEO and third-party representative accounts; UI contributions cannot be deducted from employees.
New York 2026 wages: region, industry and worker role
State payroll accounts: choose the employee’s work state
When can a New York Excelsior credit enter your project budget?
New York franchise sales: registration and disclosure timing
New York franchise advertising: submission before intended use
North Carolina — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | conditional Covered Article 19 filing before advertising or other representations; classification and exceptions first. North Carolina Business Opportunity Sales, Article 19 |
| notice | conditional Responsible-seller exemption has its own sworn-filing conditions; no universal franchise notice conclusion. North Carolina Business Opportunity Sales, Article 19 |
| exemptions | conditional Registered-mark exception only in §66-94(4); other triggers and exclusions independent. North Carolina Business Opportunity Sales, Article 19 |
| disclosure | conditional Covered branch: 48 hours before earlier signature/consideration; federal timing separate. North Carolina Business Opportunity Sales, Article 19 |
| advertising | conditional Pre-ad filing and §66-98 substantiation/state-reference restrictions reviewed. North Carolina Business Opportunity Sales, Article 19 |
| relationship | conditional Written-contract content and specified remedies reviewed; not a full ongoing relationship survey. North Carolina Business Opportunity Sales, Article 19 |
Employer payroll accounts
Payroll withholding
conditionalNCDOR directs payroll withholding applicants to NC-BR and distinguishes wage from nonwage accounts. Its FAQ notes a possible account exception when employees' state withholding certificates mean no wage withholding is required.
Unemployment insurance
conditionalDES states general $1,500-quarter/20-week tests and separate employer categories, acquisitions and FUTA coverage. NCSUITS registration yields an Employer ID and liability status, followed by a liability-date/rate letter.
North Carolina: UI coverage categories and NCSUITS registration
State payroll accounts: choose the employee’s work state
Charlotte: does the county building review settle city zoning?
Raleigh: the general Business License ended, but use still matters
North Carolina business opportunities: check each promise separately
North Dakota — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | conditional 51-19-03/07 require covered registration/exemption and the stated filing/register-entry/no-stop-order conditions; amendments have their own effectiveness. Actual scope/exemption remains conditional. North Dakota Century Code Chapter 51-19 — Franchise Investment Law Franchise Registration and Renewal | North Dakota Insurance Department |
| notice | not researched Not yet researched. No absence of requirements is inferred. |
| exemptions | not researched Not yet researched. No absence of requirements is inferred. |
| disclosure | conditional 51-19-08(6) prospectus/proposed-agreements seven-day and receipt/three-year retention rule reviewed; federal 14-calendar-day requirement remains independent where applicable. North Dakota Century Code Chapter 51-19 — Franchise Investment Law 16 CFR §436.2: Federal disclosure timing |
| advertising | conditional Agency initial/renewal lists include proposed/not-previously-filed advertising; full rule and timing review outstanding. Franchise Registration and Renewal | North Dakota Insurance Department |
| relationship | conditional 51-19-16(7) anti-waiver provision reviewed. General termination/good-cause and other sector laws are not established from this named branch. North Dakota Century Code Chapter 51-19 — Franchise Investment Law |
Employer payroll accounts
Payroll withholding
conditionalThe Tax Commissioner directs employers to register an income-tax withholding account through ND TAP, and distinguishes exemptions and wage-return filing. The account process does not itself resolve resident/nonresident or reciprocal-state treatment.
Unemployment insurance
unresolvedJob Service's UI EASY page establishes reporting/payment and account-access functions and requires certified submission to obtain a receipt. The new-employer application and substantive liability criteria were not established by that overview.
State payroll accounts: choose the employee’s work state
Franchise filings: does a receipt let you start selling?
North Dakota franchises: plan renewal before registration expires
Ohio — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | unresolved Chapter 1334 reviewed; complete state filing and sector-registration survey unresolved. Ohio Business Opportunity Plans |
| notice | not researched No separate franchise notice-filing conclusion. Ohio Business Opportunity Plans |
| exemptions | conditional FTC-compliance exemption preserves §§1334.03(H) and 1334.04. Under §1334.14, proof rests with the claimant in cases under §§1334.08 or 1334.09. Ohio Business Opportunity Plans |
| disclosure | conditional Nonexempt default: ten defined business days before agreement. Ohio Business Opportunity Plans |
| advertising | conditional Nonexempt claim-substantiation rules reviewed; surviving guarantee branch separate. Ohio Business Opportunity Plans |
| relationship | conditional Nonexempt contract/cancellation and anti-waiver provisions reviewed; other relationship laws separate. Ohio Business Opportunity Plans |
Employer payroll accounts
Payroll withholding
conditionalThe 2026 DOR guide directs qualifying employers with Ohio work, including remote work, to register through OH|TAX eServices using an FEIN. It separately identifies resident school-district withholding, using the employer's same withholding account.
Unemployment insurance
unresolvedThe DOR guide identifies JFS unemployment-tax reporting as a separate workstream, but the attempted JFS new-employer pages returned 404. The current UI application, liability and timing remain unresolved.
State payroll accounts: choose the employee’s work state
Ohio business opportunities: read what the exemption leaves in place
Oklahoma — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | conditional Covered offers/sales need registration unless exempt; §807 completeness/effectiveness conditions reviewed. Oklahoma Business Opportunity Sales Act, current Title 71 |
| notice | unresolved Consent-to-service reviewed; no universal exemption-notice conclusion. Current agency rules/forms unavailable. Oklahoma Business Opportunity Sales Act, current Title 71 |
| exemptions | conditional §803(6) disclosure route exempts §§806–811 only; §802 exclusions and §805 burden separate. Oklahoma Business Opportunity Sales Act, current Title 71 |
| disclosure | conditional Registered branch: ten business days; §803(6) route: 14 calendar days, with document conditions. Oklahoma Business Opportunity Sales Act, current Title 71 |
| advertising | conditional Anti-fraud and misleading-advertising rules reviewed; current pre-use filing rule/order unresolved. Oklahoma Business Opportunity Sales Act, current Title 71 |
| relationship | conditional Contract content and anti-waiver/remedies reviewed; not full ongoing relationship coverage. Oklahoma Business Opportunity Sales Act, current Title 71 |
Employer payroll accounts
Payroll withholding
conditionalOTC identifies employee-wage withholding and directs filing/payment through OkTAP; the New Business Center separately routes applications for required tax accounts. The reviewed pages do not resolve this employer's sourcing or exemption facts.
Unemployment insurance
conditionalOESC states general $1,500-quarter or one-worker/20-week contribution tests, with special categories. It explains a phased transition between EZ Tax and the new Employer Portal rather than implying every function is already in the new portal.
State payroll accounts: choose the employee’s work state
Oklahoma business opportunities and franchises: filing routes and advertising
Oregon — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | verified DFR expressly says no franchise-document filing and approval before sale; this is a narrow franchise-filing statement. Division of Financial Regulation : Franchises : Financial institutions and professionals : State of Oregon |
| notice | not researched Not yet researched. No absence of requirements is inferred. |
| exemptions | conditional Current OAR 441-325-0030/0040 distinguish qualified renewal, additional-unit and owner-resale branches; exemption does not establish all state obligations or sector coverage. Oregon Revised Statutes 2025, Chapter 650 — franchise transactions Oregon Administrative Rules, Chapter 441 Division 325 — franchises |
| disclosure | conditional Current rule requires disclosure/all proposed agreements 14 calendar days before earlier covered agreement/consideration, including refundable deposits; actual exemptions and changed-information conditions reviewed. Oregon Administrative Rules, Chapter 441 Division 325 — franchises |
| advertising | not researched Not yet researched. No absence of requirements is inferred. |
| relationship | not researched Not yet researched. No absence of requirements is inferred. |
Employer payroll accounts
Payroll withholding
conditionalDOR directs paid-employee employers to obtain a BIN before issuing paychecks using Revenue Online or Combined Employer's Registration. It also addresses corporations reporting officer compensation and says a structure change can require a new BIN.
Unemployment insurance
conditionalOregon's Combined Payroll Tax Reporting System uses the BIN for withholding, unemployment and named additional payroll programs. The common identifier does not make every program's wage or coverage test identical.
State payroll accounts: choose the employee’s work state
Oregon existing operators: renewal, another unit and resale use different tests
Portland-area business taxes: start with the actual locations
Oregon franchise sales: disclosure without prior filing approval
Pennsylvania — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | not researched General franchise-sales registration not determined from this sector relationship chapter. Pennsylvania Board of Vehicles Act §316 Pennsylvania Board of Vehicles Act |
| notice | not researched Termination notice is tracked under relationship; franchise-sales notice filing not determined. Pennsylvania Board of Vehicles Act §316 Pennsylvania Board of Vehicles Act |
| exemptions | unresolved Sector definitions/exclusions reviewed; no general franchise exemption conclusion. Pennsylvania Board of Vehicles Act §316 Pennsylvania Board of Vehicles Act |
| disclosure | not researched Presale franchise disclosure overlays not determined in this sector branch. Pennsylvania Board of Vehicles Act §316 Pennsylvania Board of Vehicles Act |
| advertising | not researched Complete franchise-recruitment advertising requirements not determined. Pennsylvania Board of Vehicles Act §316 Pennsylvania Board of Vehicles Act |
| relationship | conditional Section 316 generally requires return of covered vehicle-dealer property within 90 days of the relevant termination/nonrenewal and repurchase/payment within 60 days of tender, subject to item eligibility, age, condition, category and exceptions. Pennsylvania Board of Vehicles Act §316 Pennsylvania Board of Vehicles Act |
Employer payroll accounts
Payroll withholding
conditionalThe state Business One-Stop guidance for an out-of-state employer hiring a remote Pennsylvania employee requires employer-withholding and UC accounts through myPATH, and separately identifies local earned-income/services-tax administration.
Pennsylvania: out-of-state employer remote-hire account requirements
Unemployment insurance
conditionalThe same official remote-hire guide routes unemployment-compensation registration through myPATH and keeps workers' compensation information and new-hire reporting as separate tasks.
Pennsylvania: out-of-state employer remote-hire account requirements
Pittsburgh: does an outside service business need to register?
State payroll accounts: choose the employee’s work state
Philadelphia: city customer work can require a CAL
Your quote and the purchase order disagree. What should management flag?
Does keeping title give you the protection you expect after delivery?
What happens to your stock if the U.S. consignee has creditor problems?
Pennsylvania vehicle-dealer inventory buyback: return and payment events
Rhode Island — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | verified Covered offer or sale requires registration or exemption; annual duration tracked from initial effective date. Title 19 Franchise Regulation (230-RICR-50-10-1) - Rhode Island Department of State |
| notice | conditional Active rule 1.4 uses separate 365-day registration-effectiveness and exemption-receipt periods; statutory renewal filing 30 days before expiry and prompt material-change amendments are independent. Franchise Regulation (230-RICR-50-10-1) - Rhode Island Department of State Rhode Island General Laws 19-28.1-9 — general registration provisions Rhode Island General Laws 19-28.1-11 — change in information |
| exemptions | conditional Fractional-franchise rule contains multiple conditions and state-specific filing language; federal fractional exemption is not a substitute. Franchise Regulation (230-RICR-50-10-1) - Rhode Island Department of State |
| disclosure | conditional 19-28.1-8 14-calendar-day delivery of materially current disclosure and proposed agreements reviewed with listed exceptions; active fractional route has independent conditions/filing language. Rhode Island General Laws 19-28.1-8 — delivery requirements Franchise Regulation (230-RICR-50-10-1) - Rhode Island Department of State |
| advertising | not researched Not yet researched. No absence of requirements is inferred. |
| relationship | not researched Not yet researched. No absence of requirements is inferred. |
Employer payroll accounts
Payroll withholding
conditionalTaxation's online business registration can establish an income-tax withholding account and an unemployment account. It distinguishes retail-permit registration fees from the listed payroll-account registrations.
Unemployment insurance
conditionalDLT directs a BAR application and says the UI account number follows the first Rhode Island payroll/liability date. It separately addresses proprietor/partner-only businesses and the localization of multi-state work.
Rhode Island: BAR, first payroll and multi-state localization
State payroll accounts: choose the employee’s work state
Rhode Island franchises: which date starts the annual filing period?
South Carolina — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | conditional Covered Chapter 57 filing before advertisements/representations; material updates and at least biennial renewal. South Carolina Business Opportunity Sales Act |
| notice | not researched No separate universal franchise notice conclusion. South Carolina Business Opportunity Sales Act |
| exemptions | conditional Registered-mark language confined to §39-57-20(4); other triggers and exclusions independent. South Carolina Business Opportunity Sales Act |
| disclosure | conditional Covered branch: 48 hours before earlier signature/consideration; federal timing separate. South Carolina Business Opportunity Sales Act |
| advertising | conditional Pre-ad filing, assigned number and §39-57-60 claim restrictions reviewed. South Carolina Business Opportunity Sales Act |
| relationship | conditional Written-contract content and specified §39-57-80 remedies reviewed; broader relationship survey incomplete. South Carolina Business Opportunity Sales Act |
Employer payroll accounts
Payroll withholding
conditionalBusiness One Stop directs businesses to obtain an SCDOR employer withholding account through MyDORWAY and says there is no account-registration charge. It keeps withholding separate from unemployment and new-hire reporting.
Unemployment insurance
conditionalThe same official guide says a business with at least one employee must file with SCDEW, which determines UI liability or non-liability. The employer account route is SUITS.
State payroll accounts: choose the employee’s work state
South Carolina business opportunities: organise the promises before the campaign
South Dakota — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | verified Franchise process is notice filing under 37-5B, not an assumption of merit approval. SDLRC - Codified Law 37-5B-4 - Notice filing required. SDLRC - Codified Law 37-5B-5 - Notice filing provisions. |
| notice | conditional Existing annual notice process remains; section 7 separately has no ordinary disclosure-update filing, with 120-day annual and reasonable-time quarterly revisions and independent director-request/financial-event tasks. South Dakota Codified Laws 37-5B-7 — disclosure updates South Dakota Codified Laws 37-5B-6 — director-required amendments SDLRC - Codified Law 37-5B-5 - Notice filing provisions. |
| exemptions | conditional Independent exemptions in 37-5B-12 through -15 require review of actual facts. SDLRC - Codified Law 37-5B-4 - Notice filing required. |
| disclosure | conditional 37-5B-17/18/11 initial 14-day, revised-agreement, delivery-method and signed-receipt/three-year retention branches reviewed; exemptions and separate 26(7) signing-difference conditions remain material. South Dakota Codified Laws 37-5B-17 — disclosure delivery South Dakota Codified Laws 37-5B-18 — delivery methods South Dakota Codified Laws 37-5B-11 — signed disclosure receipt South Dakota Codified Laws 37-5B-26 — prohibited sale practices |
| advertising | verified No advertising filing unless director requests; misleading advertising remains subject to order. SDLRC - Codified Law 37-5B-23 - Advertisement. |
| relationship | not researched Not yet researched. No absence of requirements is inferred. |
Employer payroll accounts
Payroll withholding
not applicableDOR's July 2026 Tax Basics states South Dakota has no personal income tax. That narrow income-tax branch does not remove reemployment assistance, sales/use, municipal or other business obligations.
Unemployment insurance
conditionalDLR requires registration of new/acquired businesses and new registration after entity or ownership changes. Most use Form 1; nonprofit and political-subdivision forms differ. General and special liability tests are separate from the registration instruction.
State payroll accounts: choose the employee’s work state
South Dakota franchises: notice, disclosure and financial events need separate dates
Tennessee — topics reviewed
Employer payroll accounts
Payroll withholding
not applicableTennessee Revenue expressly states it has no general personal income tax. That narrow personal wage-income branch does not remove UI or other state business/payroll duties; the cited FAQ is dated June 15, 2021.
Unemployment insurance
conditionalTDLWD distinguishes existing employers signing up for e-Services using FEIN and a recent Letter ID from new employers choosing Register my business. PEOs and third-party administrators have separate identity/registration branches.
Premier Martial Arts: the FTC challenged the owner-hours and earnings story
Texas — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | conditional FTC-compliant franchisors may use the business-opportunity registration exemption if its conditions and notice are met. Frequently Asked Questions for Form Series 2700 - Business Opportunities |
| notice | verified Pre-offer exemption notice; $25; no term or expiry; principal address changes notified. Frequently Asked Questions for Form Series 2700 - Business Opportunities |
| exemptions | conditional Requires material compliance in Texas with applicable FTC disclosure requirements and prohibitions. Frequently Asked Questions for Form Series 2700 - Business Opportunities |
| disclosure | conditional FTC disclosure compliance is a condition of the exemption; other Texas duties not fully reviewed. Frequently Asked Questions for Form Series 2700 - Business Opportunities |
| advertising | not researched Not yet researched. No absence of requirements is inferred. |
| relationship | not researched Not yet researched. No absence of requirements is inferred. |
Employer payroll accounts
Payroll withholding
not applicableTexas Constitution Article 8,section 24-a prohibits a tax on individuals' net incomes. This closes the personal wage-income withholding branch only; unemployment and Texas business/franchise or other taxes remain separate.
Unemployment insurance
conditionalTWC requires registration within 10 days of becoming liable. UTR gathers ownership/payroll facts, determines liability and issues an account number to liable employers; some categories cannot register online. UTS is the later reporting/payment service.
Texas employee or contractor? The unemployment-tax control test
What does Texas’s data-processing exemption actually reduce?
State payroll accounts: choose the employee’s work state
Texas electrical contractors: can this master cover this business?
Texas plumbing: one responsible master, one company of record
Dallas: taking over the same-use unit can still mean a new CO
San Antonio: a new CO or an update to the existing one?
Utah — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | conditional General business-opportunity route requires proof of disclosure receipt under §201(1). Utah §13-15-201, effective May 6, 2026 Utah Business Opportunity Disclosure Act |
| notice | conditional Franchise route requires pre-offer notice receipt; one-year term, renewal at least 30 days before expiry, changes within 30 days. Utah §13-15-201, effective May 6, 2026 Utah Business Opportunity Disclosure Act |
| exemptions | conditional Qualifying franchise uses notice route; not an exemption from every filing or law. Utah §13-15-201, effective May 6, 2026 Utah Business Opportunity Disclosure Act |
| disclosure | conditional §§202–203 govern general disclosure route; federal franchise disclosure remains separate. Utah §13-15-201, effective May 6, 2026 Utah Business Opportunity Disclosure Act |
| advertising | conditional No state-approval representation permitted; pre-offer receipt duty reviewed, not all advertising rules. Utah §13-15-201, effective May 6, 2026 Utah Business Opportunity Disclosure Act |
| relationship | unresolved Statutory remedies read; complete termination, renewal, transfer and dealer protections not established. Utah §13-15-201, effective May 6, 2026 Utah Business Opportunity Disclosure Act |
Employer payroll accounts
Payroll withholding
conditionalThe Tax Commission directs an online TC-69 application through TAP to obtain the withholding number, then a separate TAP login. It warns that TAP is unavailable in most countries outside the U.S. and offers an agency contact.
Unemployment insurance
conditionalDWS requires a Status Report/Form 1 for new or acquired businesses and after ownership/entity changes to determine coverage. Online registration issues initial account information, followed by status-examiner finalization.
State payroll accounts: choose the employee’s work state
Utah franchise notices: obtain the receipt before the covered offer
Vermont — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | not researched General franchise-sales registration not determined from this sector relationship chapter. Vermont Equipment and Machinery Dealerships |
| notice | not researched Termination notice is tracked under relationship; franchise-sales notice filing not determined. Vermont Equipment and Machinery Dealerships |
| exemptions | unresolved Sector definitions/exclusions reviewed; no general franchise exemption conclusion. Vermont Equipment and Machinery Dealerships |
| disclosure | not researched Presale franchise disclosure overlays not determined in this sector branch. Vermont Equipment and Machinery Dealerships |
| advertising | not researched Complete franchise-recruitment advertising requirements not determined. Vermont Equipment and Machinery Dealerships |
| relationship | conditional For covered dealers, §4072 generally requires cause, 120-day notice and 60-day cure. Market-penetration failures and specified events use different branches. Sections 4073–4074 impose conditional inventory repurchase and timing duties. Vermont Equipment and Machinery Dealerships |
Employer payroll accounts
Payroll withholding
conditional32 V.S.A. § 5841 links withholding to federal withholding and payments also subject to Vermont income tax. That statutory duty was read, but the Taxes Department account-registration pages returned 403; the application procedure remains unresolved.
Unemployment insurance
unresolvedThe Labor registration page returned 403. The current UI registration application, account timing, liability and localization rules were not substantively verified.
State payroll accounts: choose the employee’s work state
Vermont equipment partners: choose the right exit process before using a deadline
Virginia — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | verified All franchises offered or sold must be registered or exempt. Virginia SCC - Franchise Registration |
| notice | conditional Specified Form H routes require at least 10 business days before covered offer/sale; annual and per-transaction routes differ. Current electronic submission channel not independently resolved. Virginia Administrative Code 21VAC5-110-75 — exemptions |
| exemptions | conditional Current 21VAC5-110-75 actual routes, cumulative conditions, pre-offer Form H, disclosure survival, renewal and material-change rules reviewed; 10 business days/specific versus 10 days/general wording retained. Virginia Administrative Code 21VAC5-110-75 — exemptions |
| disclosure | conditional Routes 3–6 preserve 14-calendar-day document/agreement delivery under 21VAC5-110-75(7); no substitution of 13.1-565 72-hour voidability wording for this delivery duty. Virginia Administrative Code 21VAC5-110-75 — exemptions Virginia Code Chapter 8 — Retail Franchising Act, current 2026 text |
| advertising | not researched Not yet researched. No absence of requirements is inferred. |
| relationship | conditional Current 13.1-559/563 2026 Virginia-law/post-term retail competition changes and negotiated-sale exception, plus reasonable-cause cancellation/undue influence reviewed. No retroactivity or actual enforcement determination. Virginia Code Chapter 8 — Retail Franchising Act, current 2026 text Virginia SCC April 2026 franchise legislation notice |
Employer payroll accounts
Payroll withholding
conditionalVirginia Tax requires withholding registration, returns and payment for employers required to file. It distinguishes the household-employer annual option from business employees, including employees of a business operated from home.
Virginia: withholding registration and household/business distinction
Unemployment insurance
conditionalVEC offers ESS registration or FC-27 by mail, but says not to submit the mailed form until a qualifying condition in questions 7a–10 is met. It assigns the account only when a criterion is satisfied and sends New Employer notices.
State payroll accounts: choose the employee’s work state
Virginia retail-franchise clauses after July 1, 2026
Virginia franchise exemptions: match every condition to the right entity
Washington — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | verified Register covered offerings before offers or sales unless exempt. Chapter 19.100 RCW: Franchises |
| notice | conditional RCW 19.100.070 ordinary one-year period, renewal at least 20 calendar days before expiry and material amendment before further sale reviewed; director periods and exemption route facts matter. Chapter 19.100 RCW: |
| exemptions | conditional RCW 19.100.010 definitions and fee/sector exclusions reviewed; independent registration-exemption routes and business-opportunity law are not exhausted. Chapter 19.100 RCW: |
| disclosure | verified 14 calendar days; separate seven-day period for specified unilateral material agreement changes. Chapter 19.100 RCW: |
| advertising | conditional Covered advertisements filed at least seven days before publication, subject to rule/order. Chapter 19.100 RCW: |
| relationship | conditional RCW 19.100.180 good faith, purchasing/territory, termination cause/cure and differentiated nonrenewal/termination compensation reviewed; specific defaults and remedies remain conditional. Chapter 19.100 RCW: |
Employer payroll accounts
Payroll withholding
not applicableDOR states Washington has no personal income tax and does not require W-2 copies for income-tax purposes. This narrow wage-income-tax statement does not remove UI, workers' compensation, paid-leave or other business/payroll obligations.
Washington: employer accounts for in-state and out-of-state hires
Unemployment insurance
conditionalDOR routes in-state and out-of-state employers through a Business License Application marked Hire Employees, no sooner than 90 days before hiring. The application notifies ESD and L&I; each agency separately sends employer-account and reporting instructions.
Washington: employer accounts for in-state and out-of-state hires
State payroll accounts: choose the employee’s work state
Washington franchise exits: distinguish termination from nonrenewal
Washington franchise plans: separate the offer, documents and advertising
West Virginia — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | not researched General franchise-sales registration not determined from this sector relationship chapter. West Virginia Farm Equipment Dealer Contract Act |
| notice | not researched Termination notice is tracked under relationship; franchise-sales notice filing not determined. West Virginia Farm Equipment Dealer Contract Act |
| exemptions | unresolved Sector definitions/exclusions reviewed; no general franchise exemption conclusion. West Virginia Farm Equipment Dealer Contract Act |
| disclosure | not researched Presale franchise disclosure overlays not determined in this sector branch. West Virginia Farm Equipment Dealer Contract Act |
| advertising | not researched Complete franchise-recruitment advertising requirements not determined. West Virginia Farm Equipment Dealer Contract Act |
| relationship | conditional For covered relationships, §47-11F-3 generally requires six months’ termination notice and prescribed written service, with listed exceptions and mutual consent. Sections 4–5 contain separate inventory repurchase, valuation, deadline and exclusion rules. West Virginia Farm Equipment Dealer Contract Act |
Employer payroll accounts
Payroll withholding
conditionalThe Tax Division's business-registration instructions distinguish an out-of-state withholding-only account from other business/entity registrations and direct appropriate BUS-APP/online registration. A withholding-only applicant still completes specified UI-section items.
West Virginia: business and UI account registration instructions
Unemployment insurance
conditionalThe guide directs new businesses, acquisitions, mergers, reorganizations and entity changes through its UI registration section. WorkForce's reporting page separately requires account/FEIN and employee county and job/SOC information for quarterly reporting.
West Virginia: business and UI account registration instructions
State payroll accounts: choose the employee’s work state
West Virginia equipment dealers: map inventory, repairs and the exit process
Wisconsin — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | verified Online annual filing; effective on receipt; no later than first sale; not merit review. DFI |
| notice | not researched Not yet researched. No absence of requirements is inferred. |
| exemptions | not researched Not yet researched. No absence of requirements is inferred. |
| disclosure | verified 14 calendar days before earlier binding agreement/payment. DFI |
| advertising | verified Agency states no franchise advertising filing required. Substantive advertising law remains separate. DFI |
| relationship | conditional Chapter 135 independent in-state dealership/community-of-interest scope, exclusions, good cause, 90-day notice and ordinary 60-day/nonpayment 10-day cure reviewed; marked resale inventory and conditional remedies are distinct. Wisconsin Statutes Chapter 135 — Fair Dealership Law Wisconsin Civil Jury Instruction 2771 — adequate notice by grantor |
Employer payroll accounts
Payroll withholding
conditionalDOR requires a withholding number when Wisconsin withholding is required and permits application through My Tax Account or business registration. Its FAQ separately identifies exempt-wage/no-withholding conditions and reciprocity documentation.
Wisconsin: withholding registration and reciprocity documentation
Unemployment insurance
conditionalDWD's current employer page routes a new UI account application through the UI Employer Portal, with reporting/account changes as separate functions. It flags a forthcoming portal change, so old navigation checklists need confirmation.
State payroll accounts: choose the employee’s work state
Wisconsin dealership exits: cause, advance notice and cure are different requirements
Wisconsin franchise registration: a receipt does not certify the business
Wyoming — topics reviewed
| Topic | What the source establishes |
|---|---|
| registration | not researched General franchise-sales registration not determined from this sector relationship chapter. Wyoming Fair Practices of Equipment Manufacturers, Distributors, Wholesalers and Dealers Act |
| notice | not researched Termination notice is tracked under relationship; franchise-sales notice filing not determined. Wyoming Fair Practices of Equipment Manufacturers, Distributors, Wholesalers and Dealers Act |
| exemptions | unresolved Sector definitions/exclusions reviewed; no general franchise exemption conclusion. Wyoming Fair Practices of Equipment Manufacturers, Distributors, Wholesalers and Dealers Act |
| disclosure | not researched Presale franchise disclosure overlays not determined in this sector branch. Wyoming Fair Practices of Equipment Manufacturers, Distributors, Wholesalers and Dealers Act |
| advertising | not researched Complete franchise-recruitment advertising requirements not determined. Wyoming Fair Practices of Equipment Manufacturers, Distributors, Wholesalers and Dealers Act |
| relationship | conditional General §§40-20-115/117 and single-line §116 regimes differ: ordinary general notice is 180 days with 60-day cure; ordinary single-line notice is 90 days with 60-day cure. Specified events and performance failures have separate conditions. Repurchase under §§120–121 is a separate branch. Wyoming Fair Practices of Equipment Manufacturers, Distributors, Wholesalers and Dealers Act |
Employer payroll accounts
Payroll withholding
not applicableThe Wyoming Business Council expressly identifies no personal state income tax. This narrow wage-income branch does not remove the joint DWS registration, coverage determination or other taxes; the Council is the economic-development source, not a payroll-tax ruling.
Unemployment insurance
conditionalDWS requires joint business registration for its workers' compensation/UI determination, including out-of-state employers. The page says even potentially non-liable/optional businesses register so DWS can decide; out-of-state applicants also complete a questionnaire.
Wyoming: joint DWS employer registration and non-liability review
State payroll accounts: choose the employee’s work state
Wyoming equipment buybacks: which price rule applies to each item?
Wyoming equipment dealers: identify the notice regime before ending the agreement
Washington, D.C. — topics reviewed
Employer payroll accounts
Payroll withholding
conditionalOTR's FR-500 process requests the legal form, business locations and principal/officer identification, and directs withholding registrants to DOES for UI. Account registration and the business license remain separate steps.
Unemployment insurance
conditionalDOES uses FR-500 ownership, location and acquisition facts to determine UI liability, then advises the employer of liability and effective quarters. Its six-digit UI number differs from the FEIN and OTR business number.
State payroll accounts: choose the employee’s work state
D.C. Basic Business License versus company and premises permissions