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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 280.1000


280.1000 Samples. Use tax applies to dental adhesive powder purchased ex-tax for resale, packaged as samples and distributed through the mails to persons outside the state. 12/16/65; 12/20/65. (Am. M99–1).