California Secretary of State -
http://www.sos.ca.gov/City of Modesto Business Licenses -
http://www.modestogov.com/fin/license/Employment Development Department -
http://www.edd.ca.gov/Franchise Tax Board -
https://www.ftb.ca.gov/Internal Revenue Service -
http://www.irs.gov/State Board of Equalization (sales tax rates) -
http://www.boe.ca.gov/cgi-bin/rates.cgi