Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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E

220.0000 "ENGAGED IN BUSINESS"

Annotation 220.0137

220.0137 Investing Through an Investment Manager. The retaining of a California investment manager to manage the investment of cash of an out-of-state retailer does not result in classifying the out-of-state firm as "engaged in business in this state" within the meaning of section 6203. 4/19/93.