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Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > G > 280.0000 Gifts, Marketing Aids, Premiums And Prizes > Annotation 280.0360

Sales and Use Tax Annotations


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G

280.0000 GIFTS, MARKETING AIDS, PREMIUMS AND PRIZES— Regulation 1670

Annotation 280.0360

280.0360 Deposit of Gift in Mail out-of-state passes title at that time, and donor is not liable for use tax. 7/18/50.