Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 175.0013

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).