Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(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.