@magriff -- It's called the Bindley decision, and it's detailed here: https://www.coblentzlaw.com/california-office-of-tax-appeals-gives-precedential-authority-to-bindley...
It seems that CA is going to tax non-resident sole proprietors who receive a 1099-MISC from a California company, even if that person has never set foot in California.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
