| (4) Buy one, get one free or for a reduced price. The
total price of an item that is advertised as "buy one, get one free,"
or "buy one, get one for a reduced price," cannot be averaged across
two items in order for both to qualify for the exemption under this
section as emergency preparation items. For example, an emergency
rescue ladder with a sales price of $400 that is advertised as buy
one, get one free does not qualify as an emergency preparation item
based on the sales price even though the purchaser is receiving two
emergency rescue ladders and the average sales price of each would
be $200.
(5) Rebates. Rebates that are paid to a purchaser after
the exemption period do not affect the sales price of an item purchased
for purposes of determining whether an item qualifies for exemption
under this section. The full amount of the sales price, before the
rebate, is used to determine whether an item meets the definition
of an emergency preparation item.
(f) Layaway sales and purchases by means other than
in person.
(1) The sale of an emergency preparation item under
a layaway plan or purchased by mail, telephone, email, Internet, custom
order, or any other means other than in person qualifies for exemption
when either:
(A) the purchaser places on layaway the emergency preparation
item during the exemption period and the seller accepts the order
for immediate delivery upon full payment, even if delivery is made
after the exemption period;
(B) the purchaser places the order and the seller accepts
the order during the exemption period for immediate shipment, even
if delivery is made after the exemption period; or
(C) final payment on the layaway order is made by,
and the merchandise is given to, the purchaser during the exemption
period.
(2) For purposes of this subsection, the seller accepts
an order when the seller has taken action to fill the order for immediate
shipment. Actions to fill an order include placement of an "in date"
stamp on a mail order, or assignment of an "order number" to a telephone
order. An order is for immediate shipment notwithstanding that the
shipment may be delayed because of a backlog of orders or because
stock is currently unavailable to, or on back order by, the seller.
(g) Rain checks. Emergency preparation items purchased
during the exemption period with use of a rain check qualify for the
exemption regardless of when the rain check was issued. The issuance
of a rain check during the exemption period will not qualify an emergency
preparation item for the exemption if the item is purchased after
the exemption period.
(h) Exchanges.
(1) Tax is not due on an emergency preparation item
purchased during the exemption period but exchanged, after the exemption
period ends, for an emergency preparation item of equal or lesser
value.
(2) Tax is due on the difference in sales price of
an emergency preparation item purchased during the exemption period
but exchanged, after the exemption period ends, for another emergency
preparation item of greater value that would qualify for exemption
if purchased during the exemption period.
(i) Returned merchandise. For a 30-day period after
the temporary exemption period, when a customer returns an emergency
preparation item that would qualify for the exemption, no credit for
or refund of sales tax shall be given unless the customer provides
a receipt or invoice that shows tax was paid, or the seller has sufficient
documentation to show that tax was paid on the specific item.
(1) This 30-day period begins the Tuesday immediately
following the end of the exemption period and ends 30 calendar days
later with no exclusions for weekend days or holidays.
(2) This 30-day period is set solely for the purpose
of designating a time period during which the purchaser must provide
documentation that shows that sales tax was paid on returned merchandise.
The 30-day period is not intended to change a seller's policy on the
time period during which the seller will accept returns.
(j) Documenting exempt sales. A seller is not required
to obtain an exemption certificate on sales of eligible items during
the exemption period; however, the seller's records should clearly
identify the type of item sold, the date on which the item was sold,
and the sales price of each exempt item sold.
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