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Doing Business

February 08, 2017 • Eli Shlaes • Log In to Post Comments

Regarding CA's rules for "doing business" I know it's the lesser of $500k or 25% of taxpayer's total sales, but is there a de minimis? In other words, an out of state taxpayer that does $100 worth of business in CA and this represents greater than 25% of their total sales is sufficient to create nexus and a filing requirement in CA?


Unfortunately there is no statutory or regulatory de minimis exemption under R&TC Sec. 23101(b) or 18 Cal. Code Reg. Sec. 23101.


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