Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 220.0270

220.0270 Trade Shows—Presence in this State for Purpose of Selling. An out-of-state retailer attends one show a year in California in order to solicit orders for knives. When an order is taken, the retailer takes a down payment, a payment in full, or will bill the customer later. The knives are always shipped to the buyer from a point outside California. Since the retailer enters California for the express purpose of making retail sales, it is regarded as a retailer engaged in business in this state. The retailer is required to collect use tax. 2/10/95. (Am. 2003—3).

(Note: Subdivision (e) was added to Revenue and Taxation Code section 6203, effective April 1, 1998, and further amended operative January 1, 2001, to add an exception from the definition of "retailer engaged in business" for specified trade show activities.)