Trade show business taxable says BOE.

• Position: BOE News - California State Board of Equalization - Brief Article

The California State Board of Equalization has updated its regulations for sales and use tax. The change provides that a retailer is not engaged in business in California if the retailer's physical presence in the state is limited to convention and trade show activities of not more than 15 days during any 12-month period.

If the retailer derives more than $100,000 from these activities they will have to pay the sales and use tax no matter how many days they are in California, reports...