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:

  1. “Doing Business” in California
  2. Determining "Sales" from California Sources
  3. Impact of Proposition 39
  4. Next Steps for Non-California Based Businesses

Click here to download the PDF