Would it be legal, say, for the "Headquarters", owners, et al. to "move" the business to a free-enterprise state such as NV, and still be able to harvest the vine from their vinyards in CA?
I've heard of a CA division that chases people down that claim other states income (or non-income) tax rate, but have business interests in CA.
California has a team of tax collectors that do travel to other states to do just that.