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Old 04-05-2012, 11:14 AM
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kemasa kemasa is offline
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Join Date: Jun 2005
Location: Ventura County, CA
Posts: 7,281
iTrader: 5 / 100%

How about:

Regulation 1670. Gifts, Marketing Aids, Premiums and Prizes.
(a) GIFTS. Persons who make gifts of property to others are the consumers of the property and the tax applies with respect to the sale of the property to such persons.
(d) PRIZES. The operator of a game who delivers a prize to each customer is regarded as the retailer of the merchandise delivered as prizes, and the tax applies to the operator's total gross receipts. The awarding of such prizes is not regarded as dependent upon chance or skill, inasmuch as the customer for each game played is certain to receive a prize. Similarly, the tax applies to the entire receipts from operators of "grab bag" concessions by which the customer always receives some tangible personal property. If the prize consists of a food product, the tax does not apply.
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