Two different issues. The sale of a company is a taxable event to the owner(s), not the company. It does not matter where the company is located, it matters wh

Two different issues. The sale of a company is a taxable event to the owner(s), not the company. It does not matter where the company is located, it matters where the owner is located. That's why Arrington moved to another state while he was in talks to sell TechCrunch, but left TC in Cali. Also, the danger with multi-state companies (i.e,. incorporated in one state but with operations in other states) is that they can subject themselves to the taxes of each state in which they have a presence. It is settled law that presence can include facilities or employees even if the business is HQ'd in another state.