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 210.0068

(a) GENERAL

210.0068 Clothing Samples. Clothing samples purchased from a clothing manufacturer by its salesmen and which are subsequently sold to retailers for sale at retail may be nontaxable as sales for resale.

This conclusion is based upon the finding that the merchandise was held for sale, was subsequently sold to retailers for sale at retail by the salesmen, and that no use other than demonstration and display was made of the merchandise while holding it for sale. 1/15/63.