The rented or leased property is located in California. Although withholding is not required on residential property, income derived from real property as well as tangible personal property located in California is California - source income and is subject to California tax. This includes rents and lease payments as well as the gain on the sale of such property. Back to Top 6. I am a nonresident of California and sell computer software to California companies.
Withholding is required on the portion of the sale that relates to services provided in California.
Back to Top 7. Withholding is required on the portion of the sale that relates to services provided in California. Back to Top 8. I hired a nonresident independent contractor to perform services for my company located here in California. I don't know if the independent contractor will be working for my company again this year.