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 210.0320

(a) GENERAL

210.0320 Model Kitchen. Where a utility purchases appliances for use in a model kitchen, the purchase is for a purpose other than resale, i.e., use in promoting the sale of electrical energy. Such use constitutes a use other than demonstration or display, and is subject to tax. 6/17/55.