Client moved into CA end of August this year. They have an AZ LLC online book orders. She wants to keep her LLC in AZ due to legal issues. Does she have to file anything with the CDTFA? Or takeout a CA license, permit etc?
As a managing member of her LLC, she must register in CA as a foreign LLC and pay the $800 annual tax as well as gross receipts fee if her sales are large enough. She must also register with the CDTFA to collect CA sales tax on books sold to CA customers and she may also need to register in AZ if she is shipping from there as well as other states depending on the volume of sales in each state.