I?m a California resident. I?m planning to move overseas (for the foreseeable future if not permanently) and then start and operate a corporation formed in a no-income tax state, e.g., Nevada. I own no property in California and all my financial accounts are with national institutions, e.g., Bank of America. If I were to return to the US, I would live in another state, not California
Has anybody had experience with successfully claiming non-resident status for tax purposes in a situation like mine based on facts and circumstances as outlined in FTB publication 1031 ? Guidelines for Determining Resident Status? If so, what did they need to do/show? Can anyone point me to FTB decisions relevant to my situation?
Also, could the safe harbor apply to me if it?s my own business rather than a 3rd party employment contract?
Separately, since I won?t have a presence in either California or Nevada do I need to collect sales tax for my business in either state? If so, how do I do this since I won?t have a physical address in either state and the sales tax permit applications seem to require one?
Thank you.