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BTLG Table of Contents > Sales and Use Tax Annotations > C > 165.0000 Charitable Organizations > Annotation 165.0003

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C

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165.0000 Charitable Organizations—Regulation 1570

Annotation 165.0003

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165.0003 Assembling Goods into a Kit. When toothbrushes, tooth paste, clothing, and some medications are assembled into a package by a charitable organization and given to donees when they arrive at the organization's facilities, such items would be a donation for purposes of section 6375. On the other hand, if it is a communal situation (e.g., the bar of soap in the bathroom or a bottle of dish soap in the kitchen that someone can use to clean his or her own dishes), the organization is not donating such items for purposes of section 6375 but rather is otherwise consuming such items in performing its services. 6/25/97.