> an entity that has no nexus or revenue derived from California The revenue any business derives is the sum of its employee efforts. A physical presence vis a

> an entity that has no nexus or revenue derived from California The revenue any business derives is the sum of its employee efforts. A physical presence vis a vis an employee is surely a nexus. > otherwise there's nothing stopping a state from passing a law that requires companies to pay $30,000 tax for the next five years for every employee that vacations in that state You know, I'm not surprised you would make such a hilarious non-sequitur given your position makes no sense in the first place, but to argue "an employee going on vacation in a state" is even in the same universe as "employing a resident of a state" is actually pathetic. > Do we really want to stomp small businesses with having to know the business tax codes for all fifty states in this age of remote work? I think not. Do we really want to simply take away all regulations so corporations can take advantage of interconnectivity and globalization to be even more exploitative of workers and increase wealth inequality further? I think not. > It's about as stupid as the five states in the US that decide they can impose income tax on non-citizens of those states if the employer resides in that state. What is a "non-citizen of a state"? I have never heard of citizenship in a state, that is a country-level concept. If you perhaps mean non-residents, I would also agree this seems like overreach, except funny enough the US government does the same thing to all its citizens unless they pay a big fee to renounce their citizenship, so it is a distinctly American brand of overreach!