Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 220.0242

220.0242 Representatives Entering California to Solicit Sales Leads. A manufacturer of computer software sells throughout the United States. The company is domiciled outside of California and does not maintain an office, assets, inventory or employees in California. The company attends trade shows occurring fewer than three times per year, in California where leads are identified. The company employs sales representatives who enter California twenty-five to thirty times per year to call upon specifically identified leads to solicit sales, meet with specific prospects, and to maintain relationships with existing customers.

This company is a retailer having substantial nexus with this state and is engaged in business in this state. 8/25/92.