Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 220.0237.500

220.0237.500 Photographs Taken in State. An out-of-state printer is not considered "engaged in business in this state" by merely hiring an unrelated photographer to take photographs in California and to then send the photographs to the printer outside of California. Likewise, if the printer shoots the photographs in California himself and does not perform any selling activities while in California, the printer is not considered "engaged in business in this state."

However, it would be unusual for a printer to visit a customer to take photographs and have no additional interaction or discussion which is related to the sale and purchase of the printed matter. If the printer or his representatives engages in any activities beyond photography which constitutes selling activities, such as soliciting sales, taking orders for sales, or making contracts for future sales, the printer will be considered engaged in business in California. 8/1/97. (M98–3).