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 195.2067

(c) LABELS

195.2067 Promotional Labels. A label is affixed to the product's individual box, the same color as the printing on the box, to make it look like part of the printing. The label states "Save $5.00" and "$24.50 value for $19.50" and is placed on the box prior to covering the box with cellophane. The manufacturer believes this label is not a price tag but an informational sticker that becomes part of the product's individual packing and that the sticker is used merely to attract attention and show that the customers are paying less for the product.

The labels or stickers are considered to be "price tags." The labels or stickers do not describe the contents of the container or explain the benefits of the product to the consumer, but only contain information regarding selling price and money saved. A label is primarily a price tag when it can be said that the wording on the label, other than the price, is merely incidental. 5/23/90.