Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
195.2080 Shipping Tags. Where a printed item is both a label and a shipping tag, describing the product and the bottler, and in addition shows the name and address of the consignee, the bottler is using the label or tag for some purpose other than resale and the printer thereof makes a taxable retail sale. 3/16/55.