Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
280.0000 GIFTS, MARKETING AIDS, PREMIUMS AND PRIZES— Regulation 1670
280.1100 Service Stations. Transfer of premium merchandise to customers by service stations are sales whether paid for entirely with points, entirely with cash or partly with points and partly with cash. The taxable selling price is the posted money value of the merchandise. 1/18/56.