Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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E

220.0000 "ENGAGED IN BUSINESS"

Annotation 220.0020

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.