Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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Annotation 220.0015

220.0015 Attendance at Conferences and Occasional Sales Activity. A business is engaged in making mail order sales from a location outside the state. It maintains no offices or warehouses in California. Representatives sometimes attend workshops and conferences in California. While at these workshops and conferences, the representatives present exhibits of products sold by the business. The general policy is not to make sales, but at times an order is taken and sent out of state for processing. In addition, an employee makes calls on California customers.

Both of these activities establish nexus for the purpose of requiring the business to collect use tax from its California customers. 11/14/94. (Am. 2002–1; Am. 2003–3).

(Note: Subdivision (e) was added to Revenue and Taxation Code section 6203, operative April 1, 1998, and further amended operative January 1, 2001, to add an exception from the definition of "retailer engaged in business" for specified trade show activities.)