Since the Bindley court decision in 2019, CA taxes non-resident independent contractors on income earned from services provided to California-based clients, even if the services are performed from a location outside California.
https://www.jdsupra.com/post/contentViewerEmbed.aspx?fid=5627083b-2aaf-4917-bfcf-5c56d1daa368
https://ota.ca.gov/wp-content/uploads/sites/54/2019/08/18032402_Bindley_Decision_OTA_053019.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
