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BTLG Table of Contents > Sales and Use Tax Annotations > C > 175.0000 Collection Of Use Tax By Retailers > Annotation 175.0145.850

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C

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175.0000 Collection of Use Tax by Retailers—Regulation 1684

Annotation 175.0145.850

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175.0145.850 Registered with the California Department of Agriculture. If an out-of-state mail order seller of garden seeds does nothing more than register with the California Department of Agriculture, that act alone will not constitute sufficient presence in this state for the mail order seller to be considered a retailer engaged in business in this state under section 6203. As long as the mail order seller is not otherwise engaged in business in this state under section 6203, it will not be considered as engaged in business in California for sales and use tax purposes when registered with the California Department of Agriculture. 5/16/96.