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 280.1080

280.1080 Samples. Style samples are subject to use tax if purchased ex-tax for resale and then used to perfect or copy garment styles. However, "piece good yardage" purchased and used for manufacturing coats is not subject to use tax although less than 25 yards were purchased and the yardage was draped over models to aid the manufacturer in making or designing the garment to be manufactured. 11/19/65.