Royalty Income - State Tax Treatment

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I am in the early stages of setting up a company which will receive royalty income from a patent which will be manufactured by other companies. My understanding this company will receive 100% of the royalty and then have to pay 20% to a company who is sourcing manufacturers to produce this product. The royalties will come from the Manufacturers throughout the US and possibly Internationally.

The patent holder has thus far setup a Nevada LLC. However, the individual lives in AZ and does not do any business in NV. Since the royalty revenue is reported on an individual's return in a single-member LLC wouldn't they need to report that on their AZ tax return? Thus defeating the purpose of being registered in Nevada to prevent state income tax.

They will have 1 or 2 employees who will also reside in AZ and be paid to manage the accounting relating to this royalty income.

Wouldn't it make sense to just setup the company as an AZ company instead?

The patent hasn't been finalized and we have time to create an entity in AZ if there is no benefit to being setup in NV.

Last question is there any tax issues that arise if international companies pay this entity royalties?
 

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