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 280.1000

280.1000 Samples. Use tax applies to dental adhesive powder purchased ex-tax for resale, packaged as samples and distributed through the mails to persons outside the state. 12/16/65; 12/20/65. (Am. M99–1).