Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

495.0000 SALE

Annotation 495.0950

(e) RETAIL SALE OR SALE FOR RESALE—DELIVERY BY OWNER, FORMER OWNER, FACTOR OR AGENT

495.0950 Records Furnished by a Dealer to Radio Stations at the Request of His Supplier. Retail sales are made by a wholesale record dealer when, at the request of his supplier, he distributes records to radio stations, without any charge to the stations by the dealer or his supplier, with the understanding that the supplier will furnish replacement records to the dealer. 6/7/72.