FYI (and standard IANAL/IANACPA stuff too): If you do business in CA, which is to say you earn revenue in CA (and file a corporate/partnership tax return in CA

FYI (and standard IANAL/IANACPA stuff too): If you do business in CA, which is to say you earn revenue in CA (and file a corporate/partnership tax return in CA), you’re paying the $800 annual fee regardless. So even if you form a Delaware LLC or Delaware C-Corp or Florida LLC and you earn money in CA, you’re paying the franchise tax.