Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 210.0055

(a) GENERAL

210.0055 Candles. A candle retailer who has purchased candles for resale partially burns some of them to show the designs such candles form after they are burned. The partially burned candles are left on display. Although the candles have been used only for demonstration and display, they are no longer being held for resale in the regular course of business, and the candle retailer has made a taxable use of the partially burned candles. 8/2/67.