Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


495.0000 SALE

Annotation 495.0160


495.0160 Consideration. A charge made by a manufacturer to its dealers for property transferred in furtherance of a cooperative advertising program or other business promotion will not be regarded as a "sale" where the amounts paid by the dealers is less than 50 percent of the cost of the property. 4/27/65; 4/30/65.