If you’re a two person start up, you only need to worry about maybe 2 states, not 50. This page was all they needed to read: https://www.ftb.ca.gov/file/business/doing-business-in-calif.... Doesn’t seem arcane to me. The 40+ pages is described as an annual tax return. I don’t know what to say to someone who wants to have a SaaS business but can’t get 40+ pages filled out annually.