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BTLG Table of Contents > Sales and Use Tax Annotations > E > 220.0000 Engaged In Business > Annotation 220.0225

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E

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220.0000 "Engaged in Business"

Annotation 220.0225

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220.0225 Mail-Order Sales from Out of State. An out-of-state retailer with sales representatives in California was a retailer engaged in business in this state and was required to collect use tax on its mail-order sales to California consumers, even though it did not engage in any local activity with respect to the mail-order sales. 10/20/70.