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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 495.0466
(a) In General—Definition
495.0466 Toys Furnished to Children when Touring Manufacturing Plant. A maker of stuffed animals allows school children to tour the plant and watch the manufacturing process. Older children are given a stuffed bear and very small children are given a small mouse. The tour price is $8.00 for the older children and $2.00 for the little ones. None of the stuffed animals are otherwise available on a retail sale basis at the plant. The furnishing of the bears and mice to the children are taxable retail sales. 7/1/91.