If you need specific advice about tax liability or incorporation decisions, you may want to talk to an attorney. Incorporating in Delaware does not necessarily

If you need specific advice about tax liability or incorporation decisions, you may want to talk to an attorney. Incorporating in Delaware does not necessarily make a corporation a Delaware resident only. If a corporation operates in California, it is probably subject to California taxes. In general, a corporation can be a resident of both the state of incorporation and the state of its principal place of business. For sales/use tax, owning property in California or having regular employees in California may be enough.