Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.1460


295.1460 Wrapping and Packing by Seller. In the ordinary sale no deduction is allowable to the retailer on account of the cost of wrapping and packing the goods sold, whether or not such a charge is separately stated.

If title to the merchandise passed to the buyer at the time of completion of the order and thereafter the retailer merely holds the merchandise as bailee, the later additional charge for wrapping and packing is nontaxable, except as to that portion representing the sales price of the wrapping or packing material furnished. Such material is, of course, regarded as sold along with the merchandise, and since the original billing did not include the sales price of this merchandise it would necessarily be included as a part of the subsequent billing for wrapping and packing. 11/3/50.