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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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C


195.0000 Containers and Labels—Regulation 1589

Annotation 195.1860

(c) Labels

195.1860 Identification Markings. Ink which is applied to cans primarily for internal identification purposes is self-consumed by the cannery. Although the ink may remain on the can, the cannery makes an intermediate and complete use of it prior to resale. 3/5/65.