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BTLG Table of Contents > Sales and Use Tax Annotations > D > 210.0000 Demonstration, Display and Use of Property Held for Resale > Annotation 210.0160

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D

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

Annotation 210.0160

(a) General

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210.0160 "Held for Sale." If a machine is used exclusively for demonstration purposes and is later sold, it is properly regarded as being held for sale even though it may be intended for use as a demonstrator and not actually offered for sale until usefulness as a demonstrator has ended. 6/29/56.