Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
280.0000 GIFTS, MARKETING AIDS, PREMIUMS AND PRIZES— Regulation 1670
280.1060 Samples. Samples distributed in this state by salesmen of out-of-state retailer, use tax applies to such use by retailer even though at time of purchase retailer did not know where sample would be ultimately used. 1/28/52.