Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
280.0000 GIFTS, MARKETING AIDS, PREMIUMS AND PRIZES— Regulation 1670
280.0860 Recipe Booklets. Booklets containing reprints of recipes of food in which specific cooking wines can be used are not exempt labels but are gifts or premiums which are taxable under Regulation 1670 because the booklets are not designed to give instructions on the proper use of a product or warnings to customers as to dangers involved in the use of certain items. 10/24/69.