Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
220.0000 "ENGAGED IN BUSINESS"
220.0020 Authority of Representative. For a representative to be considered as operating "under the authority of" an out-of-state retailer, it is not necessary that the retailer supervise or control the details of the work of the representative. The phrase "under the authority of" in section 6203(b) refers to any relationship pursuant to which any power whatsoever is delegated by the out-of-state retailer to his California representative. 8/29/58.