Let's say there was a billion-dollar company. And they wanted to hire someone who was paid $100,000 in California as a W-2 employee. They previously had no one employee in California. What fees are they likely to have to pay?

I'm just having a hard time wrapping my head around it all. I'm reading this article on Gusto which makes no mention of things like California state Business Income Tax. Would a business be levied a Business Income Tax on their first hire without an office in the state?

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