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 195.2029


195.2029 Packing Material—Leased Equipment. Leased equipment which is packaged by the lessor is delivered to the lessee's premises and unpacked and assembled by the lessor. The packing material is "sold" with leased property when tax on the lease is reported on the rental receipts basis. The lessor may properly issue a resale certificate. 2/10/82; 5/20/96.