Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
400.0000 PACKERS, LOADERS, AND SHIPPERS—Regulation 1630
400.0160 Packing List and Envelope. Shippers are regarded as consumers of packing lists which are enclosed with the merchandise and of the envelopes in which the packing lists are enclosed. 2/1/51.