Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

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

Annotation 280.0900

280.0900 Samples. Samples furnished to doctors by the manufacturer are self-consumed by the manufacturer and the tax applies to sale price of the ingredients and container to the manufacturer. 12/2/63.