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 195.1911

(c) LABELS

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.