Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

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   

C

195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.2060

(c) LABELS

195.2060 Price Tags. An item may be a price tag under Regulation 1589 even though it does not hang from a container but is glued thereto.

Where a label shows the weight of content and also the price, it is not primarily a price label. Likewise, where the label shows the trade name or any other description of the article and also the price, it is not primarily a price label.

A label is primarily a price label only when it can be said that wording on the label other than the price is merely incidental. 3/24/55.