Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


C


195.0000 Containers and Labels—Regulation 1589

Annotation 195.1086

(a) In General—Nonreturnable Containers

195.1086 Strapping for Bundling Newspaper. A newspaper publisher furnishes newspapers in strapped bundles to independent contractors (carriers) who deliver newspapers to subscribers. Since, pursuant to section 6015(c), the publisher is regarded as the retailer of the newspapers, and since the strapping is not delivered to subscribers with the newspapers, the strapping is not regarded as being resold. Thus, sales of strapping to the publisher are taxable. 2/9/94.