N.Y. Comp. Codes R. & Regs. tit. 20 § 86.2

Current through Register Vol. 46, No. 25, June 18, 2024

Section 86.2 - Manufacturer's gratis merchandise and payments

Tax Law, § 485(a)(2)

Any merchandise given gratis or any payment made to an agent, to a CMSA wholesale dealer or to a CMSA retail dealer by a manufacturer of cigarettes for display, advertising, promotional purposes or otherwise, is not a trade discount nor shall they be considered in determining the cost of the agent, the cost of the CMSA wholesale dealer or the cost of the CMSA retail dealer.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 86.2