Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
220.0000 "ENGAGED IN BUSINESS"
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).