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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 220.0160

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E

220.0000 "Engaged in Business"

Annotation 220.0160

220.0160 Local Advertising Solicitation. A magazine publisher is not engaged in business in California within the meaning of section 6203 when the only local activity is solicitation of advertising by an independent contractor who represents numerous clients. 8/26/64.