Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


D


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

Annotation 210.0560

(a) General

210.0560 Testing—Training—Use for. The following uses of items or equipment, withdrawn from inventory, constitute nontaxable demonstration and display:

(1) Equipment used to train prospective buyers.

(2) Equipment used for testing to determine whether they meet quality standards.

(3) An item tested to determine whether that item will function with other equipment as a part of an equipment system.

(4) Equipment used to train sales personnel and familiarize service personnel in the use and operation of equipment to be sold.

The following uses of equipment withdrawn from inventory are not within the meaning of demonstration or display, and are subject to use tax:

(1) Equipment drawn from a production line and used to test other equipment.

(2) Equipment used in actual repair training. 11/9/90. (Am. 2004-2).