Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
280.0000 GIFTS, MARKETING AIDS, PREMIUMS AND PRIZES— Regulation 1670
280.0280 Complimentary Drinks. When a tavern owner gives to his customers free drinks of liquor purchased for resale, he is the consumer thereof and liable for the tax measured by the purchase price to him of the liquor. The measure of tax to be reported does not include any amount in addition to the actual purchase price of that quantity of liquor given away. 1/19/67.