Sure, but if his employee had been living in, e.g., Missouri, he probably wouldn't have to pay anything near $800 a year (the minimum franchise tax in CA) like

Sure, but if his employee had been living in, e.g., Missouri, he probably wouldn't have to pay anything near $800 a year (the minimum franchise tax in CA) like he in actuality has to, nor pay his accountant to fill out a form 42 pages long.