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BTLG Table of Contents > Sales and Use Tax Annotations > G > 280.0000 Gifts, Marketing Aids, Premiums and Prizes > Annotation 280.0833

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G

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

Annotation 280.0833

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280.0833 Provider of Prizes to Game Shows. A provider of prizes for game shows bills the game show for an auto but neither possession nor title to the auto is transferred to the game show. Therefore, if the winning contestant opted to accept monies instead of the auto, there is no sale of the auto to the game show since neither possession nor title to the auto, which is necessary for a sale to occur, was transferred to the game show. If title or possession was transferred, and the winning contestant opted for monies instead, upon the auto's return, a returned merchandise deduction is allowed if all the conditions of Regulation 1655 are met. 8/18/86.