Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2025
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
G
280.0000 Gifts, Marketing Aids, Premiums and Prizes— Regulation 1670
Annotation 280.0360
280.0360 Deposit of Gift in Mail out-of-state passes title at that time, and donor is not liable for use tax. 7/18/50.