Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

495.0000 SALE

Annotation 495.0160

(a) IN GENERAL—DEFINITION

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.