I'm a small business owner and my main client is located out of the state from which I conduct my business. The vast majority of my work (greater than 90%) is conducted in the state in which I operate, with only occasional travel to my client that comprises nominally a few weeks a year. Do I need to also file state income out-of-state (in this case, Florida, which doesn't have an individual state income tax but does have a corporate income tax)?
