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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 195.1902
(c) Labels
195.1902 Instructional Labels. If labels containing instructions as to operation of equipment are sold to persons who attach them to equipment which is sold by the person, the sales are sales for resale. If the labels are sold to persons who attach them to equipment which they own and use, the sales are taxable retail sales. 5/25/94