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BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.1902

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C

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195.0000 Containers and Labels—Regulation 1589

Annotation 195.1902

(c) Labels

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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