California Sales Tax for Interior Designers - Items used for Display

If you remove an item from your resale inventory and use it for demonstration or display, you do not owe use tax provided the item remains for sale.

However, if you use a demonstration or display item for any additional purpose—including personal use—or you do not offer it for sale while it is used for demonstration or display, you owe use tax on its purchase price.


Source: California Department of Tax & Fee Administration (CDTFA)

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