Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 220.0220

220.0220 Representatives—Activity of. Section 6203(b) [now subdivision (c)(2)] does not require that the activity of local representatives be related to retail sales, but merely that the retailer have a representative here "for the purpose of selling, delivering or the taking of orders for any tangible personal property."

Accordingly, a retailer making mail-order sales to California consumers is required to register with the Board and collect the use tax even though its only in-state activity is the solicitation of sales for resale. 10/26/64. (Am. 2002–2).