>IANAL Stop giving legal advice. Billing clients in California can create a nexus but it depends on the amount of sales. A company is considered doing busines

>IANAL Stop giving legal advice. Billing clients in California can create a nexus but it depends on the amount of sales. A company is considered doing business and subject to California tax laws if state sales or property exceed the following amounts: * CA sales of $601,967 or 25% of total sales. * CA real and tangible personal property worth $60,197 or 25% of total property. Also, if a company engages in any transaction for the purpose of financial gain within California, the Franchise Tax Board considers that doing business within the state. An example would be meeting potential clients during a professional conference and negotiating a sale. This can be done by either a member of the LLC, an employee, or an agent such as an independent contractor.