Not quite that simple but you’re right that if you can be physically present outside the state and do business for California clients then you’re probably not g

Not quite that simple but you’re right that if you can be physically present outside the state and do business for California clients then you’re probably not going to pay the franchise tax. But no state allows you to register any entity for free. Lowest I’ve seen is South Dakota at $50 per year with no other tax on receipts.