Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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G

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

Annotation 280.0840

280.0840 Radio Contestant. Gifts of merchandise to the contestant on a radio or television program are consumed by the sponsor of the program even though the merchandise is shipped directly to the contestant's home from another firm hired by the sponsor. 12/4/53.