Business Taxes Law Guide – Revision 2013
 

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395.0000 OCCASIONAL SALES—SALE OF A BUSINESS—BUSINESS REORGANIZATION—Regulation 1595

Annotation 395.0600

(c) SERIES OF SALES—"NUMBER, SCOPE AND CHARACTER"

395.0600 Out-of-State as Determining Factor in Taxability of California Sales. A person is a retailer as defined in the Sales and Use Tax Law, regardless of where sales are made if the sales are sufficiently numerous to constitute him a retailer had they been made in California. section 6015 defining retailer does not limit the sales made which constitute a person a retailer to sales made in California. Thus, a person who has the status as a retailer is subject to the tax with respect to any retail sales made in California not otherwise exempt. 10/21/52.