Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
195.1800 Direction Sheet. A "direction sheet" or "package insert" which contains information relating to the labeling of prescription drugs and is placed in drug containers from which prescription drugs are dispensed do not constitute labels since they are not affixed to the product or the nonreturnable container and are not sold with the product to the ultimate consumer. The direction sheet is primarily for the use of the dispensing practitioner and for the manufacturer's use in complying with federal regulations. The use tax is applicable to the manufactuer's use of such labels in California. 4/11/69.