I am an independent contractor living in Oregon, hired by a company located in California. This company send me to provide on-site service to another company located in Idaho (The California company and Idaho company have service contract. I am a sub-contractor with the California company). Last month, I received 1099-NEC from the California company. My question is whether I should file California state tax (I have never been to California for any purpose). From California's market-based sourcing rules, I think that the place where the benefit of my service received is in Idaho, not California. So my income is not from California resources, and not taxable to California. Please correct if I am wrong. Thanks for help!
