Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.0310


195.0310 Containers for Printed Sales Messages. A retailer of printed sales messages contracts with a distributor to deliver the printed sales messages on the retailer's behalf. The printed sales messages are delivered to the distributor in nonreturnable shipping containers. Since the retailer purchases the containers solely to transport the specially-ordered printed sales messages, the retailer sells "the contents together with the container" for purposes of section 6364(b). 1/17/95.