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 195.0680

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.0680 Outer Envelopes. Outer envelopes ultimately used in delivering photographic prints to retail outlets qualify as exempt 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.