Signed by Governor Jerry Brown, Jr.

Vote Smart's Synopsis:

Vote to pass a bill that amends the Revenue and Taxation code by revising the definition of "retailers engaged in business in the state".

Highlights:

• Establishes that every retailer engaged in business in the state of California and making sales of tangible personal property for storage, use, or other consumption in this state is required to collect the state sales tax from the purchaser (Sec 1).

• Specifies that a "retailer engaged in business in the state" shall include (Sec 1):
  
  • Any retailer soliciting orders for tangible personal property by mail if the solicitations are substantial and recurring and if the retailer benefits from any banking, financing, debt collection, telecommunication, or marketing activities occurring in this state, or
  • Benefits from the location in this state of authorized installation, servicing, or repair facilities.

Full Bill Text