Seriously, they will go after you if they can. Even as a nonresident, they will go after tax on money or capital gains whose source is in CA. AND THE FACT THAT YOU DON’T THINK YOU ARE A RESIDENT DOESN’T MEAN THEY WILL AGREE.

Examples:

Guidelines for Determining Residency
The underlying theory of residency is that you are a resident of the place where you have the closest connections.
The following list shows some of the factors you can
use to help determine your residency status. Since your residence is usually the place where you have the closest ties, you should compare your ties to California with your ties elsewhere. In using these factors, it is the strength
of your ties, not just the number of ties, that determines your residency. This is only a partial list of the factors to consider. No one factor is determinative. Consider all
the facts of your particular situation to determine your residency status.
Factors to consider are as follows:
• Amount of time you spend in California versus amount of time you spend outside California.
• Location of your spouse/RDP and children.
• Location of your principal residence.
• State that issued your driver’s license.
• State where your vehicles are registered.
• State where you maintain your professional licenses.
• State where you are registered to vote.
• Location of the banks where you maintain accounts.
• The origination point of your financial transactions.
• Location of your medical professionals and other healthcare providers (doctors, dentists etc.), accountants, and attorneys.
• Location of your social ties, such as your place of worship, professional associations, or social and country clubs of which you are a member.
• Location of your real property and investments.
• Permanence of your work assignments in California.

Business Income (or Loss)
A nonresident’s income from California sources includes income from a business, trade, or profession carried
on in California. If the nonresident’s business, trade, or profession is carried on both within and outside California, the income sourced to California may be based only
on the business conducted within California, or may be determined by using the apportionment formula for corporations engaged in multistate businesses.
California uses a mandatory market assignment method and single-sales factor apportionment to apportion business income to California. A nonresident may have California sourced income or apportionable business income if receiving income from sales or services sourced to California. Such income includes:
1. Sales of services to the extent that the purchaser of the service receives the benefit of the service in California.
2. Sales of intangible property to the extent that the intangible property is used in California. For marketable securities, the sales are in California if the customer is in California.
3. Sales from the sale, lease, rental, or licensing of real property if the real property is located in California.
4. Sales from the rental, lease, or licensing of tangible personal property if the property is located in California

Airline Employees
The wages of nonresident flight personnel (e.g. pilot, copilot, flight attendant) are not taxable by California unless more than 50% of the individual’s scheduled flight time is in California. If more than 50% of the scheduled flight time is in California, wages are apportioned to California based on the ratio of time spent in California to the total scheduled flight time.
Flight personnel who are California residents are taxed on all wages received regardless of where the flight time is spent.

https://www.ftb.ca.gov/forms/2020/20...ublication.pdf

With CA projecting a $25 Billion shortfall in their budget next year, the FTB is likely to be even more aggressive than usual.


https://www.gmdlegal.com/moving-from...vada-resident/