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 195.1695

(c) LABELS

195.1695 Advertising Labels. Labels which announce "Free Offer Enclosed," "Free! With Purchase . . . ," and "Buy 1 Get 1 Free" are considered advertising materials the sales of which are taxable pursuant to Regulation 1589(c)(1). The purpose of these labels is to apprise consumers of a free offer. Since these labels do not describe the contents nor instruct the consumer on the application or use of the product sold in conjunction with the manufacturer's offers, the exemption provided under section 6364 does not apply to sales of these labels. 7/25/95.