Company - We are changing to a C-Corp and moving to San Diego, CA area sometime in February. As soon as we have secured space out there I will post another announcement regarding this. Probably the main thing anyone would care about is that once in CA, we have to start charging CA sales tax...
I know this is a late response, but I haven't been on the site in a while.
I'm no tax lawyer, but I think this is probably only true for the servers and physical products you sell, not the license keys. I know we've been very careful at my company not to receive media, manuals, or other physical goods at our California locations on multimillion dollar software orders to avoid getting hit with the state sales tax. That seems a little odd living in a state with no such provision, and a use-tax that explicitly covers those cases where you managed to dodge the sales tax, but it seems to hold up...
http://www.boe.ca.gov/pdf/pub109.pdfYour sale of electronic data products such as software, data, and digital images is generally not taxable when you transmit the data to your customer over the Internet or by modem. However, if as part of the sale you provide your customer with a printed copy of the electronically transferred information or a backup data copy on a physical storage medium such as a CD-ROM, your entire sale is usually taxable.
