1031 exchange CA to FL

[Jason Rowlett]

Hello,

I'm seeing a condo in California this summer and set to profit about $120k. I would like to put this in a 1031 exchange so that I can avoid the CA 40% cap gains. BUT I would like to invest in a different state, probably Florida (Tampa Bay). 

Do I need a 1031 agent in California to sell or a 1031 agent in Florida to buy? Or both?

Also, if I sell in Florida in the future, do I still pay California cap gains then? (Preferably with a larger pool of cash than I have now with which to pay it.)

Thanks!