California’s passage of Proposition 39 combined with California’s “doing business “ requirement for income/franchise tax purposes creates a potential tax compliance and reporting issue for businesses based outside of California that are deriving income from California sources.
This tax publication includes information on the following:
- “Doing Business” in California
- Determining "Sales" from California Sources
- Impact of Proposition 39
- Next Steps for Non-California Based Businesses
Click here to download the PDF