Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
220.0000 "ENGAGED IN BUSINESS"
220.0083 Demonstration. An out-of-state retailer with a truck used to haul and demonstrate its equipment in California, is considered having a representative in California for the purpose of selling equipment. As provided in section 6203(b), the out-of-state retailer is considered "engaged in business" in California and must collect the applicable use tax from its customers. 12/22/94.