Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
220.0000 "ENGAGED IN BUSINESS"
220.0040 Business Office Maintained for Counseling Purposes. An out-of-state company makes sales in California and maintains a business office in San Francisco for two directors who perform a public service counseling public officials and others. The directors do not solicit orders or render services in connection with the sale of the company's products. The company is a retailer engaged in business in California and is required to collect use tax on its sales to California consumers because it has a business office here. 2/6/70. (Am. M99–1).