Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

D

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

Annotation 210.0058

(a) GENERAL

210.0058 Carpet Samples. When a carpet dealer purchases samples with a definite intention of eventually selling them, after their use for demonstration and display has ended, the sale of the samples to the dealer qualified as a sale for resale and is not subject to tax. However, samples of a size so small as to prevent any practical use being made of them are not normally intended to be resold. 10/6/82.