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BTLG Table of Contents > Sales and Use Tax Annotations > E > 220.0000 Engaged In Business > Annotation 220.0040

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E

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220.0000 "Engaged in Business"

Annotation 220.0040

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220.0040 Business Office Maintained for Counseling Purposes. An out-of-state company makes sales in California and maintains a business office in San Francisco for two directors who perform a public service counseling public officials and others. The directors do not solicit orders or render services in connection with the sale of the company's products. The company is a retailer engaged in business in California and is required to collect use tax on its sales to California consumers because it has a business office here. 2/6/70. (Am. M99–1).