Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > G > 280.0000 Gifts, Marketing Aids, Premiums and Prizes > Annotation 280.0100

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

---

G

---

280.0000 Gifts, Marketing Aids, Premiums and Prizes— Regulation 1670

Annotation 280.0100

---

280.0100 Advertising Materials and Catalogs. Where a foreign corporation ships advertising materials to the office, branch, or salesman of such out-of-state corporation in this state, at which point they are used or distributed, the use tax applies to the cost of the material to the corporation. If the corporation itself manufactures the materials, the cost of the raw materials is the taxable amount.

In the case of catalogs, the printing charge made by the printer would be the taxable amount, together with any other charges such as covers, binding, etc. 4/26/56.