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BTLG Table of Contents > Sales and Use Tax Annotations > C > 175.0000 Collection Of Use Tax By Retailers > Annotation 175.0012

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C

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175.0000 Collection of Use Tax by Retailers—Regulation 1684

Annotation 175.0012

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175.0012 Attending Trade Shows. An out-of-state retailer attended five to nine trade shows per year in California where it sold its goods. The retailer reported and paid sales tax on the sales made at the trade shows. The retailer also sold goods to California residents by mail order and did not collect tax.

The attending of trade shows regularly to sell its products is sufficient presence in California to make a "retailer engaged in business in California." Therefore, the out-of-state retailer must collect the use tax on its mail order sales to California residents. 10/25/95.

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