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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 280.0797
280.0797 Promotional Games. Company A creates promotional games for sales programs of manufacturers. The game pieces are attached to manufacturer's products. Since the game was a game of chance, it is not a premium as contemplated by Regulation 1670(d). The game had no relation to the article sold, but merely was a promotional device. The sale of game pieces to the manufacturer is a retail sale, not a sale for resale.
Charges for creating, monitoring, and administering the game are nontaxable services. 10/25/83.