Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
175.0000 COLLECTION OF USE TAX BY RETAILERS—Regulation 1684
175.0022 Delivery and Installation by Out-of-State Retailer. In 1993 and 1994, an out-of-state retailer made four different sales of telephones to a Texas-based customer. The retailer installed the phones at the customer's locations in California. The retailer's only incursion into California were related to the installation of the telephones sold to its Texas customers. Since the retailer's representatives entered California under the retailer's authority for the purpose of installing tangible personal property in this state, the retailer is engaged in business in this state under section 6203(b). As such, the retailer must collect the applicable use tax from all of its California customers and pay that tax to the state. 9/22/95.