Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
280.0000 GIFTS, MARKETING AIDS, PREMIUMS AND PRIZES— Regulation 1670
280.0820 Promotional and Goodwill Gifts. Sales of promotional material to retailers who distribute the material free to their customers for buying certain of their products are taxable retail sales. 9/27/65.