Regular (non-S) corporations pay income taxes at the entity level. At present, 44 states have a state income tax on corporations. Four states have a gross receipts tax in lieu of an income tax; two states don’t have any income or gross receipts tax on corporations. The Tax Foundation provides details about state-level taxes on corporations for 2016.
Barbara Weltman
Big Ideas for Small Business, Inc.
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BOI reporting cont'd. But this isn’t the end of the story. The government filed a notice of appeal with the appellate court, and FinCEN says “deadline stay—voluntary submission only” (https://bit.ly/3ZpKxwU Note: There are cases challenging CTA that are still pending.