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 280.0920

280.0920 Samples. Property purchased for resale given as sample, becomes property purchased for purpose other than resale. Tax applies to original sale even though original seller reimburses taxpayer for the cost of the property given away as sample. 5/18/51.