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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
S
495.0000 Sale
Annotation 495.0160
(a) In General—Definition
495.0160 Consideration. A charge made by a manufacturer to its dealers for property transferred in furtherance of a cooperative advertising program or other business promotion will not be regarded as a "sale" where the amounts paid by the dealers is less than 50 percent of the cost of the property. 4/27/65; 4/30/65.