Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Sales and Use Tax Annotations
175.0000 COLLECTION OF USE TAX BY RETAILERS—Regulation 1684
175.0013 Attending Trade Shows—Pre and Post Activities. Reasonable time spent merely setting up (or tearing down) a display at the site where a public trade show is to occur (or has occurred) does not count toward the 15-day safe harbor for trade show activities provided by Section 6203, subdivision (e). Nor would such mere set-up (or tear-down) activities, by themselves, cause a trade show participant to become a retailer engaged in business in this state under paragraphs (c)(1) and (c)(2) of Section 6203. However, if trade show participants engage in dealer-to-dealer business activities during set-up (or tear-down) days, these days would count toward the 15-day safe harbor because such dealers would be participating in a private trade show in advance of (or after) the public trade show. If dealers conduct activities in California in addition to mere set-up (or tear-down) activities before (or after) trade shows that would cause them to become retailers engaged in business in this state, such retailers would have a California use tax collection obligation. (See Rev. & Tax. Code, § 6203, subd. (c).) A use tax collection obligation would also result if any dealer conducts activities outside the scope of trade show activities (e.g., off-site activities) that would cause that dealer to become a retailer engaged in business in this state, even if such activities occurred on trade show days. (See Rev. & Tax. Code, § 6203, subds. (c), (e).) (1/19/10).