Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
210.0000 DEMONSTRATION, DISPLAY AND USE OF PROPERTY HELD FOR RESALE—General—Regulation 1669
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.