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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 280.0800

Sales and Use Tax Annotations


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G

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

Annotation 280.0800

280.0800 Promotional and Goodwill Gifts. Golf clubs and equipment purchased ex-tax for resale and given to professional golfers who demonstrated and sold the equipment were subject to use tax because the equipment and the clubs were gifts for promotional and goodwill purposes. 4/16/70.