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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > E > 220.0000 Engaged In Business > Annotation 220.0137

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E

220.0000 "Engaged in business"

Annotation 220.0137

220.0137 Investing Through an Investment Manager. The retaining of a California investment manager to manage the investment of cash of an out-of-state retailer does not result in classifying the out-of-state firm as "engaged in business in this state" within the meaning of section 6203. 4/19/93.