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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > D > 210.0000 Demonstration, Display and Use of Property Held for Resale > Annotation 210.0340

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 210.0340

(a) General

210.0340 Musical Instruments. Demonstrating to a customer is not a taxable use. However, the use of an instrument in giving a lesson for which a charge is made is a taxable use. 1/11/55.