Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.1911


195.1911 Labels. Sales of labels which instruct consumers on the use of a product are exempt if the labels are affixed to nonreturnable containers of property to be sold or to returnable containers of such property if a new label is affixed to the container each time that it is refilled. If the labels are used in another manner, sales of the labels are taxable. 11/16/93.