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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 195.0632

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0632

(a) In General—Nonreturnable Containers

195.0632 Newsprint Used as Packing Material. A taxpayer used newsprint as filler in boxes used for shipping its products. The newsprint is regarded as being sold with the products. It may be purchased for resale. 11/19/93.