
SaaS Taxes for a Bootstrapped LLC (2026): Sales Tax, Section 174A and 8 Tools
SaaS taxes on a single-member LLC in 2026: Schedule C, 15.3% SE tax, Section 174A for development, state SaaS sales tax, Stripe's 1099-K and an 8-tool stack.
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Last reviewed: October 26, 2026

The New York LLC publication requirement, set by Section 206 of the Limited Liability Company Law, makes every new New York LLC publish a notice of its formation in two newspapers chosen by the county clerk, once a week for six weeks, and then file a Certificate of Publication with a $50 fee within 120 days of formation. The newspapers, not the state, set the price, and the county named as the LLC's office decides which papers you use: published estimates run about $80 to $400 in Albany and other upstate counties and $1,200 to $2,000 or more in Manhattan. An LLC that misses day 120 has its authority to do business in New York suspended until it files; the LLC is not dissolved and its contracts stay valid.
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The New York LLC publication requirement is a post-formation step in LLC Law §206: within 120 days after the articles of organization take effect, the LLC publishes "a copy of the same or a notice containing the substance thereof" once in each week for six successive weeks, "in two newspapers of the county in which the office of the limited liability company is located, one newspaper to be printed weekly and one newspaper to be printed daily, to be designated by the county clerk." Proof of publication is the LLC's certificate of publication with each newspaper's affidavit attached, filed with the Department of State.
The rule reaches further than new domestic LLCs. LLC Law §802 applies the same six-week, two-paper, 120-day rule to a foreign LLC (one formed in Delaware, Wyoming, or anywhere else) from the date it files its application for authority to do business in New York, and §1203 and §1306 extend it to professional service LLCs. One narrow exemption exists: a theatrical production company whose name includes "limited liability company" does not publish, per the Department of State. New York corporations never publish; the sponsor memo of the pending repeal bill notes that "there are no similar requirements in the Business Corporation Law."
Publication takes about two months from the clerk's designation to the state's receipt of the certificate, because six weekly notices span 35 days from first to last. The order:
The certificate is short: the LLC's name, its original name if it has changed, the date the articles were filed, and the signature of a member, manager, or authorized person. The Department of State says the name and the filing date "must exactly match the records of the Department of State," so copy both from the filing receipt.
Section 206 lists seven items for a domestic LLC's notice:
| Item | What to write |
|---|---|
| 1 | The LLC's name |
| 2 | The date the articles of organization were filed, plus the formation date if it is later |
| 3 | The New York county where the LLC's office is located |
| 3-a | The street address of the principal business location, if any |
| 4 | That the Secretary of State is the LLC's agent for service of process, and the mailing address for forwarded process |
| 5 | The registered agent's name and New York address, if the LLC has one |
| 6 | A latest dissolution date, if the articles set one |
| 7 | The character or purpose of the business |
A foreign LLC's notice under §802 adds the jurisdiction and date of organization, the address of its office in the home jurisdiction, and where its certificate of organization is filed. Section 206(c) presumes the information in a published notice complies.
New York sets no price for the newspapers; the only state charge is the $50 filing fee in LLC Law §1101(s). The designated papers price the six weeks themselves, which the sponsor memo of the Senate's repeal bill describes as "an effective monopoly in setting the charges." Published estimates by county:
| Office county | Newspaper cost estimate (2 papers, 6 weeks) | With the $50 certificate | Source |
|---|---|---|---|
| New York County (Manhattan) | $1,200–$2,000+ | $1,250–$2,050+ | EPRA Legal PLLC |
| Kings (Brooklyn), Queens, Bronx | $400–$900 | $450–$950 | EPRA Legal PLLC |
| Albany | $80–$400; about $150 per New York Registered Agent | $130–$450 | EPRA Legal PLLC; New York Registered Agent |
| Erie, Monroe, Onondaga | $80–$400 | $130–$450 | EPRA Legal PLLC |
| Richmond, Westchester, Nassau, Suffolk, other counties | No published estimate we could attribute | Quotes + $50 | Ask both designated papers |
Treat every figure as approximate. EPRA Legal PLLC, a New York law firm, labels its ranges "estimates; publisher rates change," and New York Registered Agent quotes its Albany price while selling a publication service. The two quotes that matter are the ones you get from the two papers your clerk names.
Interactive
When is your New York publication deadline, and what will it cost?
Enter the date your LLC was formed (the filing date, or the later effective date in the articles) and the county named as the LLC's office. You get the 120-day deadline, a planning date for the first notice, and the cost range published for that county.
File the Certificate of Publication by
Tuesday, March 2, 2027
Day 120 after formation. The Department of State must have the certificate, with both affidavits attached, by then.
Deadline per NY LLC Law §206 (domestic) and §802 (foreign; count from the application for authority). $50 certificate fee per LLC Law §1101(s). Newspaper prices are set by the papers, not the state; ranges are third-party estimates read October 6, 2026. The planning date assumes three weeks to receive affidavits and mail the certificate.
Estimate your New York LLC's yearly feesThe deadline is 120 days after the LLC's formation. An LLC is formed when the Department of State files its articles, or on a later effective date stated in the articles of up to 60 days after filing (LLC Law §203(d)), and the 120 days run from that formation date. The certificate with both affidavits must be on file with the Department of State by day 120, so the six-week run has to finish well before it. Working backward from an LLC formed on Monday, November 2, 2026:
| Milestone | Date |
|---|---|
| Formation (articles filed) | Monday, November 2, 2026 |
| Planning date for the first notice (leaves three weeks for affidavits and mail) | Tuesday, January 5, 2027 |
| Sixth weekly notice | Tuesday, February 9, 2027 |
| Day 120: Certificate of Publication on file | Tuesday, March 2, 2027 |
A foreign LLC counts its 120 days from the date it filed its application for authority in New York, not from its original formation in another state.
If proof of publication is not on file within 120 days, §206 says the LLC's "authority to carry on, conduct or transact any business in this state shall be suspended, effective as of the expiration of such one hundred twenty day period." The statute is just as explicit about what does not happen. Failing to publish does not:
Filing a certificate "in substantial compliance" later, at any time, annuls the suspension; there is no late fee in the statute beyond the same $50. Note what the protective list leaves out: it preserves the LLC's right to defend an action but says nothing about bringing one, so an LLC that expects to sue someone in New York should cure the suspension first and ask its lawyer about timing. Our guide to starting a New York LLC covers the other first-120-day tasks that run alongside publication.
The office county is whatever county the articles of organization state under §203(e)(2), and §102(s) defines the LLC's office as the one whose location is stated in the articles, adding that "such office need not be a place where business activities are conducted." That definition is why registered-agent services sell Albany County addresses: an LLC that lists an office in Albany publishes in Albany papers even if its owners work in Brooklyn. The articles name only the county, but the LLC should actually have an office location there, which is what a registered agent's or virtual-office address provides.
Changing the county later is an amendment, and the timing rules favor owners who publish first:
Mireille files articles for her catering LLC online on November 2, 2026, listing Kings County. She requests the Kings County Clerk's designation the same week, books both papers to start by January 5, 2027, receives the affidavits after the February 9 notice, and mails the Certificate of Publication with $50 well before March 2, 2027. Budget: $400 to $900 for the newspapers by EPRA's estimate, $450 to $950 with the certificate, on top of the $200 articles fee. These are the tool's default inputs.
Anselm runs a two-person design studio out of a Manhattan sublet. Listing New York County would put publication at an estimated $1,200 to $2,000 or more, or $1,250 to $2,050+ with the certificate. Listing his registered agent's Albany County address instead puts it at $80 to $400 by EPRA's range (about $150 by New York Registered Agent's quote), or $130 to $450 with the certificate: a saving of roughly $800 to $1,900 on these estimates. Because §102(s) does not require the office to be where the studio works, the Albany choice is lawful, but it comes with the registered agent's annual fee and puts the Albany address on the public record.
Not as of October 6, 2026. Senate Bill S6483 of the 2025–2026 session would repeal §206 and the publication paragraphs of §802, §1203, and §1306, replace them with online disclosure, and fund it with a $50 online filing fee. The Senate's bill page lists it as "In Senate Committee" (Corporations, Authorities and Commissions). Its memo lists repeal bills in every session since 2008, none of which became law. Until a repeal is enacted and takes effect, the 120-day rule applies to every LLC formed or registered in New York.
Two other states require a newspaper notice at formation: Arizona (three consecutive publications, with the Corporation Commission posting the notice instead in counties over 800,000 people) and Nebraska (three successive weeks, then proof filed with the Secretary of State). Delaware, Wyoming, Florida, and the remaining states have no publication step. Our LLC cost by state guide compares the three side by side with every state's filing and annual fees.
Jupid forms New York LLCs for free, so you pay only the state's $200 filing fee; the newspaper notices and the $50 Certificate of Publication remain yours to arrange and pay. Once the LLC exists, Jupid's AI accountant keeps the books and taxes running: connect the LLC's bank account and the publication invoices, the state fees, and every later expense are categorized automatically with 95.9% accuracy. Ask in WhatsApp or iMessage what the LLC has spent on formation so far and the answer comes back in the chat. Try Jupid.
This guide is for general educational purposes and does not constitute legal, tax, or accounting advice. Statutory text and Department of State instructions were read on October 6, 2026; newspaper prices are third-party estimates that change, and the county clerk's designation controls which papers you use. For advice specific to your LLC, consult a New York attorney.

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