Home › California › CA RTC › … Division 2 — Other Taxes › Part 1 — Sales and Use Taxes › Chapter 1 — General Provisions and Definitions › Cal. Rev. & Tax. Code § 6013
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 6013
“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.
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