I doubt it - although you would still need to pay CA franchise tax ($800 minimum yearly). That's always been the case.

Linked article is about "sales of stock of a Qualified Small Business", which normally applies to tax residence of people who own the corporation, not the corporation itself.

Generally you pay taxes where you do business, not where you are incorporated, so probably.

The first comment on the OP also asks this question. Looking for something definitive here.