Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
280.0000 GIFTS, MARKETING AIDS, PREMIUMS AND PRIZES— Regulation 1670
280.0180 Book Matches. Where a restaurant furnishes its patrons with book matches advertising the restaurant, some of which are furnished with purchases of cigarettes, while others are sometimes taken gratis by diners, the restaurant may purchase the same ex-tax as for purpose of resale.
Thereafter, match books sold with cigarettes as a premium article will be considered included in the sales price of the cigarettes. Those given away to noncigarette purchasers are considered self-consumed. 9/30/53.