State and local taxes on gig work
State and local taxes are a separate layer from the federal rules. We only state what we have read in a state's own official text. Where we have not read it, we say so, because an unread rule and an absent rule are different facts.
We do not publish a page for each state. The official text we have read covers a handful of places and none of it is written about gig work specifically, so per-state pages would imply a coverage we do not have.
What the rules say
California
- California treats an individual as a resident for personal income tax where the individual is in the state for other than a temporary or transitory purpose, or is domiciled in the state while outside it for a temporary or transitory purpose.
- For a nonresident, California gross income includes only gross income from sources within California.
- The California statutory employment test states its own purposes: the Labor Code, the Unemployment Insurance Code, and Industrial Welfare Commission wage orders. The Revenue and Taxation Code is not among the purposes the section names.
What that turns on, in that state's own words:
- where the individual is domiciled
- the purpose and expected duration of time spent in the state
- whether the individual is a resident, part-year resident or nonresident
- where the work generating each receipt was performed
Maryland
- Maryland's local income tax is a county tax on Maryland taxable income. For a resident, the county is fixed on the last day of the taxable year by domicile, principal residence or place of abode.
- Apart from the county income tax, a Maryland county, municipal corporation, special taxing district or other political subdivision may not impose a general local income, earnings or payroll tax.
What that turns on, in that state's own words:
- the county of domicile, principal residence or place of abode on the last day of the year
Washington
- Washington levies a tax for the act or privilege of engaging in business activities, measured against value of products, gross proceeds of sales or gross income of the business rather than net profit.
What that turns on, in that state's own words:
- whether the individual is engaging in business activities with substantial nexus to the state
Texas
- The Texas Comptroller states that a sole proprietorship, other than a single-member LLC, does not file or pay Texas franchise tax.
What that turns on, in that state's own words:
- the legal form the activity is carried on in
Places we have not read
For every other state and city, we have not read the official text, so this center says nothing about them either way.
There are 51 state-level jurisdictions counting the District of Columbia. We have read official text in 4 of them for this center.
Where this comes from
Every source on this page shows the body that issued it and the date we read it. The federal text behind this center was last read on 2026-08-16.
- California Revenue and Taxation Code § 17014 — ResidentCalifornia Legislature (official Legislative Counsel text). Read for: California residence for personal income tax turns on presence for other than a temporary or transitory purpose, or on domicile. Read on 2026-08-16.
- California Revenue and Taxation Code § 17951 — Gross income of a nonresidentCalifornia Legislature (official Legislative Counsel text). Read for: A nonresident's California gross income is limited to gross income from sources within California. Read on 2026-08-16.
- California Labor Code § 2775 — Employment status; ABC testCalifornia Legislature (official Legislative Counsel text). Read for: The section states its own scope: the Labor Code, the Unemployment Insurance Code, and Industrial Welfare Commission wage orders. Read on 2026-08-16.
- Md. Code, Tax-General § 10-103 — County income taxMaryland General Assembly (official statute text). Read for: Maryland's local income tax is a county tax measured on Maryland taxable income. Read on 2026-08-16.
- RCW 82.04.220 — Business and occupation tax imposedWashington State Legislature (official RCW text). Read for: Washington imposes a tax on the act or privilege of engaging in business activities. Read on 2026-08-16.
- Publication 98-806 — Franchise Tax OverviewTexas Comptroller of Public Accounts. Read for: The Comptroller states that a sole proprietorship, other than a single-member LLC, neither files nor pays Texas franchise tax. Read on 2026-08-16.