Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
540.0000 TANGIBLE AND INTANGIBLE PROPERTY
540.0220 Decals. The furnishing of decals by an organization to its members for identification purposes in the purchase of merchandise at reduced prices, is not a sale of tangible personal property. However, the sales tax applies to the sale price of the decals to the organization furnishing them to its members. 6/12/56.