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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > G > 280.0000 Gifts, Marketing Aids, Premiums and Prizes > Annotation 280.0190

Sales and Use Tax Annotations


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G

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

Annotation 280.0190

280.0190 Car Wash. A "free" car wash which accompanies a taxable sale of gasoline is not a "premium" as defined by Regulation 1670(c) because it is not tangible personal property. The gross receipts from the sale of the gasoline cannot be reduced by the value of the intangible service given. 10/10/72.