California went so far as to try to collect income tax on you, if you "worked" in the state, like attending a trade show or contracting for someone there, when you live and actually work elsewhere. Worse, they didn't care that you were already paying income tax in your home state. That program seems to that died with a dull thud. -- http://www.piclist.com PIC/SX FAQ & list archive View/change your membership options at http://mailman.mit.edu/mailman/listinfo/piclist