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
210.0510 Testing of Printers. Printers are sold to a purchaser for testing to determine whether the printers meet the standards of the purchaser who is a vendor of printers. The printers are tested for approximately two months and are either sold or destroyed if unable to be sold.
Under these facts, the testing is a use of the printers other than solely for demonstration or display while being held for sale in the regular course of business. 6/30/93.