McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

Exercise 6

Climb Higher is a distributor of high end climbing gear and is located in Paradise, Washington.Climb Higher's sales personnel regularly perform the following activities in an effort to maximize sales:
• Carry swag (free samples) for distribution to climbing shop employees.• Perform credit checks on new customers to reduce delivery time the first time merchandise is ordered.• Check customer inventory for proper display and proper quantities.• Accept returns of merchandise for defective goods.Discuss Climb Higher's sales activities that are protected and unprotected under the Wrigley Supreme Court decision.