In California the trigger is 'doing business in, or having facilities in California.' There were lots of interesting cases here around Amazon and others try to dodge California taxes (my mother-in-law was a CPA and had some really interesting stories about this).

One of the more interesting was an attempt to tax one of the casino owners (I believe it was Harrahs but I don't have access to the records) because they lived in California (South Lake Tahoe). That was denied because the casino did not do any business with anyone in California and the guy they were chasing didn't do any work for the casino from home.