Consolidated Accessories Corp. v. Franchise Tax Board

Opinion

LILLIE, P. J.

—Appellant Consolidated Accessories Corporation (Consolidated) is a Texas corporation which during the years 1974-1982 sent ladies’ accessories (purses, belts, gloves, and umbrellas) from Texas directly to retail stores in California pursuant to consignment agreements with the stores. During these years, Consolidated had one permanent employee and two temporary employees in California, all of whom worked from their California residences. These employees took orders and visited the purchasing stores, where they made certain the stores had proper inventories and displays of…