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 210.0300

(a) GENERAL

210.0300 Model Homes. A home developer who purchases furniture to place in model homes may not purchase that furniture ex-tax for resale. The intended purpose of the furniture is not merely for demonstration and display but for promoting the sale of the homes. 9/30/64.