For companies not based in California, a determination that they are “doing business” in California, even without a physical presence, can trigger registration, reporting and tax obligations. Therefore, companies with exposure or connection to California, even what may look like mild or remote links, should carefully evaluate whether they are subject to California law requirements. Different California agencies view “doing business” differently, largely based on the business activity involved, and it is important for companies to be mindful of compliance with multiple regulatory considerations.
