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1
Doing business in California | FTB.ca.gov
https://www.ftb.ca.gov/file/business/doing-business-in-california.html
2
Economic Nexus State by State Chart - Sales Tax Institute
https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
3
California Expands List of Activities that Create Nexus - boulaygroup.com
https://boulaygroup.com/california-expands-list-of-activities-that-create-nexus/
4
California Income Tax Nexus - Economic Presence
https://wcginc.com/kb/physical-and-economic-presence-nexus-attached/
5
State-by-state physical presence nexus guide - Avalara
https://www.avalara.com/us/en/learn/guides/state-by-state-physical-presence-nexus-guide.html
6
Understanding California's Economic Tax Nexus Test - Mosey
https://mosey.com/blog/california-economic-nexus-test/
7
Knowing Economic Nexus and Market-Based Sourcing in Taxation - Anchin
https://www.anchin.com/articles/market-based-sourcing-and-economic-nexus-changing-the-way-service-providers-are-taxed/
9
Understanding the Complex Nexus Relationships Among Our Many ...
https://www.taxnotes.com/lr/resolve/tax-notes-state/understanding-the-complex-nexus-relationships-among-our-many-taxes/7s6qj
10
T-17258 Final: Nexus Communications, Inc. Designated ...
https://docs.cpuc.ca.gov/PUBLISHED/FINAL_RESOLUTION/135263.htm