Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 220.0236

220.0236 Out-of-State Fund Raising Organization. An out-of-state fund raising organization's use of California school children to solicit sales of magazines and records was sufficient to require it to register with the Board and collect use tax on the sales made by the children. Once the children commenced solicitation, they were acting as agents under the authority of the organization. 8/22/89.