Yes, if your business is based in California and you ship your products from California, all your sales income is sourced in California. It doesn't matter where you shipped your products for state income tax purposes.
Per the California Franchise Tax Board, sourced income includes, but is not limited to:
- Services performed in California
- Rent from real property located in California
- The sale or transfer of real California property
- Income from a California business, trade or profession
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