Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(a) IN GENERAL—NONRETURNABLE CONTAINERS
Where, however, such outer envelopes are used in shipping exposed films and the developed film to the retailer without enclosing any prints, a taxable use occurs and the envelopes are consumed by the user and subject to tax. 2/24/55.