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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 210.0593.500

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 210.0593.500

(a) General

210.0593.500 Wine Tasting. The use of wine by a vintner for wine tasting does not constitute demonstration and display. The vintner has made use of the wine as defined under section 6009 and is, therefore, the consumer. 2/28/94. (Am. 2000-1).