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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 280.0790

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G

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

Annotation 280.0790

280.0790 Premiums. As part of a retail marketing program, a manufacturer places on the cartons containing its product offers for the sale of property manufactured by another manufacturer. The second manufacturer processes all orders and makes all shipments. The offer makes it clear that the second manufacturer is the seller of the advertised product. Thus, the second manufacturer rather than the first manufacturer is the retailer. 3/30/79.