Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Transactions and Use Tax Annotations

805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827

Annotation 805.0200

805.0200 Traveling Salesman. A machinery manufacturer, headquartered out-of-state, manufactures large custom machines and replacement parts in Santa Rosa. The machines and parts are shipped via common carrier to all counties in California and outside of California. The company has a salesman, operating out of Santa Rosa, traveling throughout his sales area lining up customers and handling the California activities.

Santa Rosa is in Sonoma County. Sales in Sonoma County are subject to the Sonoma County transaction tax. The company is also "engaged in business" in the counties in which the salesman operates and is required to collect their district use tax, if any. 4/21/92.