Harambe Zoo Decides to Run a Promotion Offering Commemorative Gorilla

Multiple Choice

Harambe Zoo decides to run a promotion offering commemorative gorilla coins with every purchase of a pair of entry tickets. Much to their horror, they soon learn that purchase tax will be imposed on the coins since visitors are deemed to have entered a contract of sale of the coins. The Zoo contends that the coins are meant as gifts and are thus exempt from the tax. Will their argument succeed?

A) Yes, since a reasonable person who visited the zoo would not have intended to be bound by a contract.
B) No, because the offer of free coins can properly be regarded as a business matter.
C) No, since the visitors to the zoo were not bona fide purchasers for value of the coins.
D) None of the options provided are correct.