In California here you goADDRESSING COMPLAINTS AGAINST UNLICENSED CONTRACTORS In California, it is a misdemeanor to engage in the business or act in the capacity of a contractor without a contractor license unless the contractor meets the criteria for exemption specified in Business and Professions Code sections 7040 through 7054.5.

It states that specifically in the law - there is no exemption. 

@Jaime ContrerasI'm not a New England guy, but most of the exemptions are national exemptions.  

There are several major reasons such as lower cost to maintain the account, more flexibility, tax free investing with Roth Solo 401k sub-account, ability to access your retirement funds up to $50,000 at any time tax free and penalty free in form of a participant loan, exempt from UDFI tax on leveraged real estate and more.Wishing you the best, Joanne!

We have always operated under the belief that "because we (the company) own the properties that we manage, then we are exempt from requiring a broker's license".

You can't really 1031 on a flip any wayit takes some strategy because the purpose of a 1031 is to avoid gains on an investment (long term hold property) You're going to pay regular income tax on a flip unless you'd like to live in it for 2 years and get the primary residence exemption.

If so you can take the 121 exemption.

The longer you own property the more options you have with equity, taxes and timeframes to sell. ie: sell after 1 year and any profits are short term capitial gains, sell after 2 years and its tax free as homeowner exemption.

Of course you have the section 121 exemption, tax Free, up to $250k single, $500k married.....for a primary residence, occupied as such for at least 2 years, assuming it was always your primary residence since you’ve owned it....if not, a proration will apply. 

Gifts given are taxed for the portion that exceeds the IRS yearly gift exemption (which I think is still $13,000).