Who is a retailer engaged in business in California?

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Who is a retailer engaged in business in California?

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.