Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.1935


195.1935 Packing Slip Envelopes. Sales of packing list envelopes are not exempt as sales for resale since the envelope manufacturer's customers were the consumers of the envelopes. Labels and nameplates which qualify for exemption are those which identify the product, producer, describe the contents, or instruct in the application or use of the product and convey information concerning the product in the container. The function of the envelopes in question is not informational but is the same as that of a normal envelope used to enclose a packing list sent separately through the mails. 4/26/71.