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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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G


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

Annotation 280.0900


280.0900 Samples. Samples furnished to doctors by the manufacturer are self-consumed by the manufacturer and the tax applies to sale price of the ingredients and container to the manufacturer. 12/2/63.