Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.0040

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.0040 Advertising Label-Tape as Container. The sales tax applies to the sale of easily removed premium offer labels to be wrapped around the purchaser's already labeled product. However, the sales tax does not apply to the sale of imprinted adhesive tape to be used to encircle two packages of the purchaser's product and to advertise that two packages may be purchased for the price of one. The tape is a nonreturnable container. 11/1/57.