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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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E
220.0000 "Engaged in Business"
Annotation 220.0175
220.0175 Out-of-State Auctioneer. A public auction is held in Kentucky for mining equipment located in several different states including California. The auctioneer is not "engaged in business" in California.
Since the auctioneer is not engaged in business in California, the owner's delivery of the equipment in California to a consumer or person for redelivery to a consumer, pursuant to the auctioneer's sale, is a retail sale in California by the owner. (Revenue and Taxation Code section 6007.) 1/3/90.