“Business” includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage, either direct or indirect.
Cal. Rev. & Tax. Code § 6013
General Provisions and Definitions
Known as the Sales and Use Tax Law
The act spans §§ 6001–6024 (65 sections).
Applied in 2 court decisions — leading case Los Angeles City High School District v. State Board of Equalization (1945)
Most recently applied in Garrett Corp. v. State Board of Equalization (February 1961)
Added by Stats. 1941, Ch. 36.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.