Tax
Jun. 25, 2025
Are you conducting business in California? Beware the Golden State's tough stance
If you have California customers sending you money -- even if you've never set foot in the Golden State -- California's tax authorities may come knocking with an income tax bill.
Robert W. Wood
Managing Partner
Wood LLP
333 Sacramento St
San Francisco , California 94111-3601
Phone: (415) 834-0113
Fax: (415) 789-4540
Email: wood@WoodLLP.com
Univ of Chicago Law School
Wood is a tax lawyer at Wood LLP, and often advises lawyers and litigants about tax issues.
The concept of "doing business" in a state for tax purposes is often associated with state franchise taxes. However, California, like many other states, often requires business income received by businesses or individuals to be apportioned for state income tax purposes as well. California's business income apportionment rules also look at where a business is conducted.
If you run a business from outside California, but you have customers in...
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