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
195.1086 Strapping for Bundling Newspaper. A newspaper publisher furnishes newspapers in strapped bundles to independent contractors (carriers) who deliver newspapers to subscribers. Since, pursuant to section 6015(c), the publisher is regarded as the retailer of the newspapers, and since the strapping is not delivered to subscribers with the newspapers, the strapping is not regarded as being resold. Thus, sales of strapping to the publisher are taxable. 2/9/94.