California Sales Tax for Veterinarians - Items Used for Display

Merchandise you use exclusively for demonstration and display while it is for sale is not subject to use tax.


Sales tax applies when the item is sold.

If you use a demonstration or display item for any additional purpose, including personal use, the purchase price must be reported under Purchases Subject to Use Tax on your return.

Again, sales tax applies to the subsequent retail sale of the merchandise.


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

Course: https://salestaxsolutions2000.com/california-sales-tax-veterinarians

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