Which part are you referring to? The taxes? Oh, apologies. The corporate tax rate has changed and California no longer has the highest rate. https://taxfoundation.org/state-corporate-income-tax-rates-brackets-2020/

Most states if not all of them require paying some form of taxes from the business activities within the state whether you live there or not. For example, if I own a business in Alaska but live in Mexico, I still have to pay tax on the profits accrued in Alaska to the state. Even an American living overseas has to pay tax to the US federal government.

Here's another article on paying taxes in other states: https://www.forbes.com/advisor/taxes/when-should-i-file-taxes-in-multiple-states/