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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 280.0780

Sales and Use Tax Annotations


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G

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

Annotation 280.0780

280.0780 Premium with Sale. Where a retailer offers certain personal property as a premium to former customers who reopen or add to their existing account by the purchase of other merchandise within a limited time, the retailer is reselling the premium merchandise. 5/19/54.