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BTLG Table of Contents > Sales and Use Tax Annotations > R > 475.0000 Resale Certificates > Annotation 475.0200

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475.0000 Resale Certificates—Regulation 1668

Annotation 475.0200

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475.0200 Returned Merchandise. Use tax applies to the material cost of a manufactured item where the materials are purchased under a resale certificate, and the item is later given away, even though, prior to the gift, the manufactured item is sold, when the sale is rescinded and the item is later returned by the buyer to the seller. 7/28/65.