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He cannot charge his customer tax on the charge for the catalog.(5) The purchase by a vendor of an item of tangible personal property which is sold by him as a physical component part of tangible personal property to a customer is a purchase for resale and therefore is not subject to tax.
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A bank has purchased premiums which will be given to depositors upon the opening of an account in a new branch.
The publisher of a stock market information service, which is not personal and individual in nature, may purchase the paper on which the service is printed for resale.
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