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BTLG Table of Contents > Sales and Use Tax Annotations > E > 220.0000 Engaged In Business > Annotation 220.0009.500

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E

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220.0000 "Engaged in Business"

Annotation 220.0009.500

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220.0009.500 Agent of Out-of-State Supplier. A recreation design and risk management company, as part of its services, recommends and estimates the cost of playground equipment which is sold by an out-of-state supplier. The supplier quotes the final price, bills, and collects for the equipment. The design and risk management company is paid a commission by the out-of-state seller. The recreation design and risk management company is a representative of the out-of-state seller. The out-of-state firm is "engaged in business" in California and is required to collect the use tax. 3/28/88.