California plans for collecting taxes on spaceflight, SF Chronicle
"Thomas Lo Grossman, a tax attorney at the Franchise Tax Board, said the proposed rules are designed to mirror the ways taxes are levied on terrestrial transportation and logistics firms operating in California, like trucking or train companies. Those rules are based largely on the way California and other states calculate taxes when goods are shipped from one state to another. In what's known as a market-based approach, companies tally sales -- and then the taxes based on those sales -- in the state where the good or service is received. But in the borderlessness of space, precisely where a product gets delivered is difficult to define."
Title 18, California Code of Regulations Text of Regulation Section 25137-15
"1. Mileage ratio numerator. The numerator of the mileage ratio for each launch contract shall be the total projected mileage that all launch vehicles launched or planned to be launched pursuant to that launch contract will travel within this state. If a launch occurs or is planned to occur in this state, the contribution of that launch to the numerator of the mileage ratio shall be 62 statutory miles. If a launch occurs or is planned to occur outside of this state, the contribution of that launch to the numerator of the mileage ratio shall be zero."
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