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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > G > 280.0000 Gifts, Marketing Aids, Premiums and Prizes > Annotation 280.0940

Sales and Use Tax Annotations


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G

280.0000 Gifts, Marketing Aids, Premiums and Prizes— Regulation 1670

Annotation 280.0940

280.0940 Samples. A manufacturer of automotive chemicals who ships free samples by common carrier from a point in California to donee is subject to the use tax. A measure of the use tax is the sales price to the manufacturer of the materials which make up the products that are distributed as gifts. 4/15/65.