[0xB31B1B]

The main issue is that having a full time employees in a state creates a "nexus" in that state, which means you need to file a bunch of tax things and deal with regulatory issues you wouldn't otherwise need to. At the size of coinbase, its probably pretty simple to deal with and doesn't cost much relative to their bottom line, for a 15 person company, it is much easier to deal with 1-2 states than to deal with 15. You can avoid paying sales tax in some areas based on how this works out when you are small but not when you are large. Justworks doesn't help with the whole tax nexus issue, just providing benefits.