Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526
(c) MISCELLANEOUS OPERATIONS
435.1160 Packaging. The sales tax applies to a charge made for packaging samples of taxable merchandise such as soap and cosmetics, the packaging materials and merchandise being furnished by the customer. Such packaging is a "sale" as defined in section 6006(b). However, the charge for packaging exempt food products is not taxable. 12/5/58.