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 195.1028


195.1028 Single Dose Vaccine Container. A manufacturer of single dose containers sells these containers to a physician who in turn fills them with a vaccine. The physician fills the empty single dosage containers (presumably purchased under a resale certificate) with vaccine and uses the filled containers to administer the vaccine to a patient. The physician then discards the empty containers.

It would be improper for the manufacturer to accept a resale certificate from the physician, given the intended use to be made of the container by the physician. The sale of the container would not be exempt because the physician does not sell the contents together with the container, the containers are not "returnable containers" resold for refilling, and the containers are not sold by the manufacturer with contents exempt from the tax. It is also doubtful that the single dose containers would even qualify as "containers" within the meaning of that term as it is used in the regulation since the term is limited to "articles in or on which tangible personal property is placed for shipment or delivery." The physician uses the single dose container neither to ship nor to deliver the vaccine administered by him. The use tax would be applicable if the physician had purchased the single dose containers under a resale certificate. 12/10/70.