Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
280.0000 GIFTS, MARKETING AIDS, PREMIUMS AND PRIZES— Regulation 1670
280.0880 Sales Promotion Devices purchased by a distributor from the manufacturer and sold to the distributor's retailers at cost, or less than cost, are sales for resale by the manufacturer and are taxable retail sales by the distributors, the measure of tax being the actual charge made to the retailer. 5/19/54.