Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0165

(a) MANUFACTURING AIDS

(2) Thinners, Solvents, Reducers, Carriers

440.0165 Packing Material—Title Passage. When a moving and storage company has a contract with a customer which includes a notation "Customer agrees that title to all packing material passes to customer before any use of such material is made," "title" is considered to pass to the customer prior to any use. This is true without regard to whether or not the charge for the packing materials is separately stated. 6/29/95.