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Califormia resident forming New Mexico LLC internet business (content only)?

I want to setup a single-member New Mexico LLC for a website whose revenue is generated through banner advertising (the site would be hosted in NM). The business listing on the NM business website for all LLCs in New Mexico would point to a foreign out of country mailing address.

My main concerns are the "nexus" issues for a California resident.

* Can I do this with out having to pay the California Franchise Board or any tax to California? Even though I don't even have a office in California and all revenue would be generated from New Mexico (due to site being hosted there), I am worried about the "nexus" issues with California and being a resident there. (Ridiculous if you ask me).

* I remember seeing a old post (from 2000) from TaxMama - saying legally you could setup two LLCs in New Mexico (two entities - but the same person) and form a General Partnership in California and not have to pay the insanely high FTB $800 tax, and California Sales Tax. How can I do this?

This is a pretty in-depth and serious question. That could impact the future of your business. Why trust your business to the hands of those on the net that have no vested interest in giving you the best most up to date information. To get the best people on your team take a look at my "Protect and Grow" blog on my 360 page. Level the playing field by gaining access to advisers and consultants that Big Business enjoy for a value unparalleled in the business world.
Good luck

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