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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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D


210.0000 Demonstration, Display and Use of Property Held for Resale—General—Regulation 1669

Annotation 210.0085

(a) General

210.0085 Demonstration to Sales and Service Personnel. Demonstration of equipment to sales and service personnel and compatibility testing to determine whether the property is compatible with other equipment is "demonstration and display" under the sales and use tax law. 2/5/90.