“작은 비지니스를 하고있는데요 주마다 세금내는 %가 다른가요?”--->Of course;it depends on each state. ALSO, the form of business you operate ,i.e,,a reg C corp/ S corp/ SMLLC or MMLLC. A PS, or etc, determines what taxes you must pay and how you pay them. Please visit the Website here; http://www.taxadmin.org/fta/rate/corp_inc.pdf “참고로 이익금이 15만불 정도가 되면 주정부와 연방정부에 내는 세금은 얼마나 될까요? 몇퍼센트정도가 되는지요?”-->As described above, it depends on form of your business,i.e, C –copr or S corp or etc. or each state’s corp tax rate.