Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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D

210.0000 DEMONSTRATION, DISPLAY AND USE OF PROPERTY HELD FOR RESALE—General—Regulation 1669

Annotation 210.0041

(a) GENERAL

210.0041 Benchmark Testing. Computers and computer components withdrawn from an inventory of items purchased for resale solely for the purpose of demonstrating their performance levels by establishing benchmarks and then returned to inventory and held for sale in the regular course of business are considered to have been used for demonstration only. The establishment of benchmarks by laboratory testing allows customers to make comparisons among products and obviates the need for demonstrations for individual customers. The benchmark testing is not a taxable use of the product. 4/6/94.