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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 220.0165

Sales and Use Tax Annotations


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E

220.0000 "Engaged in Business"

Annotation 220.0165

220.0165 Nexus Out-of-State Newspapers/Periodicals. Under both California statutes and Supreme Court precedent, any newspaper or periodical publisher maintaining a news bureau in California has nexus in this state and would be obligated to collect use tax on its taxable sales. 7/19/91.