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BTLG Table of Contents > Sales and Use Tax Annotations > D > 210.0000 Demonstration, Display and Use of Property Held for Resale > Annotation 210.0140

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D

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210.0000 Demonstration, Display and Use of Property Held for Resale—General—Regulation 1669

Annotation 210.0140

(a) General

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210.0140 Exhibit in Museum. Works of art purchased solely for the purpose of lending them to public museums for exhibition are not exempt from the sales and use tax since the works of art were not purchased for resale. The works were exhibited to the public, not to facilitate the sale of the art but to benefit the public, and this is a taxable use of tangible property by its owner. 4/11/69.