Single member Nevada LLC with Nevada mailing address.?
A2A There is not enough information to provide a definitive answer to this question. The test for whether a foreign entity (LLC or corporation) must qualify (register) to do business in California is whether that entity is engaging in repeated and successive transactions within the state. (For more information, please see What are Repeated and Successive Transactions?) Leasing a car in CA, by itself, would not constitute repeated and successive transactions. However, we do not know what else the LLCmember might be doing in CA on behalf of the LLC. For example, if the member is residing in CA for a period of time (thus the need to lease a car), then, during that time, the member will be likely to engage in repeated and successive transactions on behalf of the LLC, thus it will need to register. If this matter is important enough, you should retain an experienced business lawyer in CA to advise you. Addendum: As concerns possible tax-related implications and need for tax advice, please see comments below.