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Business Taxes Law Guide—Revision 2024
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 280.0700
>280.0700 Gross Receipts—Redemption Value as. The redemption value of a coupon distributed by a manufacturer to a consumer, which is redeemed by a local retailer for the manufacturer's product, constitutes taxable gross receipts from the sale of the product, where the retaler will be reimbursed the price of the product by the manufacturer. 9/12/67.