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 210.0120

(a) GENERAL

210.0120 Examination Copies of Text Books Furnished to School. In negotiating for the sale of text books to a school, a publisher furnishes examination copies. After the sale, the school retains the examination copies for use as desk copies. Under such circumstances, the examination copies are regarded as having been used for demonstration and display and the selling price for the total order is regarded as including the desk copies. Accordingly, no additional tax is due with respect to the examination and desk copies. 5/11/67.