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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.0020

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0020

(a) In General—Nonreturnable Containers

195.0020 Adhesive Tape. Tax does not apply to the sale of imprinted adhesive tape to be used to encircle two packages of the purchaser's product and to advertise that two packages may be purchased for the price of one. The tape is a nonreturnable container. 11/1/57.