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I am having trouble understanding the relationship between "doing business" and revenue reporting under the new state apportionment rules (customer based).
"Doing business" in California could occur if, for example, the corporation is organized or domiciled in Calif. Also, if corporation's Calif. sales exceed the lesser of $547,711 or 25% of total sales.
I have a Texas corporation that's incorporated in Calif but moved to Texas and conducts no business in Calif. However, some of the corporate clients are located in California. The sales to these California clients are approx. $400,000 and it's total sales are approx. $3,000,000. Also, clients in Calif. represent 13% of all clients. How much should be reported in California?