Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
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.