A retailer is engaged in business in California if the retailer:
- Maintains, occupies, or uses an office or other place of business in California.
- Has any person operating in California under the authority of the retailer for the purpose of selling, delivering, installing, assembling, or the taking of orders for any tangible personal property.
- In regards to a lease, any retailer deriving rentals from a lease to tangible personal property in California.