Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 220.0112

220.0112 Independent Contractor Transmitting Order. A retailer is engaged in business in this state when it has an independent contractor who resides in this state and transmits orders and other information to the retailer's head office. These transmittals apparently resulted in the delivery of merchandise for storage, use, or consumption in this state. While the independent contractor may not have had express authority to solicit sales in California, he nevertheless engaged in business activities on the retailer's behalf which generated gross receipts and/or perpetuated an ongoing business relationship from which gross receipts were derived. 9/7/90.