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BTLG Table of Contents > Sales and Use Tax Annotations > U > 570.0000 Use of Property in State and Use Tax Generally > Annotation 570.1380

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.1380

(f) Lost or Destroyed Property

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570.1380 Destruction of Property Purchased for Resale. The deliberate destruction of goods purchased for resale is not a taxable use when the goods are not suitable for their intended purpose and the purchaser has sound business reasons for destroying the goods rather than marketing them. 10/23/64.