Do I need to pay California state income tax on business consultant income earned out of California?

[johnmstevenson]

I conduct workshops in other states to earn this income.

[TerryA · Accepted solution]

If your state of residence is Calif, then Yes. The rule is: your resident state gets to tax all of your income regardless of where it's from (world-wide income). And states get to tax income earned or sourced within its borders.