Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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400.0000 PACKERS, LOADERS, AND SHIPPERS—Regulation 1630

Annotation 400.0180


400.0180 Passage of Title. Provisions such as "packing container charge includes container and materials which remain the property of the consignee," and "packing rates include packing service of carrier furnished containers," are insufficient to establish that the title to containers and packing materials passed to the customer prior to use by the carrier. Pursuant to Uniform Commercial Code section 2401, title passed at the destination since there was no explicit agreement to the contrary. 5/12/75.