Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 220.0200

220.0200 Registration Requirement. The definition of "retailer engaged in business in this state" in section 6203(a) is entirely independent of the definition contained in paragraph (b). Hence, an out-of-state retailer who maintains an office or other place of business in California is required to register with the Board even though such office or other place of business is not maintained "for the purpose of selling, delivering, or the taking of orders." 8/26/64.