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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 195.2080

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.2080

(c) Labels

195.2080 Shipping Tags. Where a printed item is both a label and a shipping tag, describing the product and the bottler, and in addition shows the name and address of the consignee, the bottler is using the label or tag for some purpose other than resale and the printer thereof makes a taxable retail sale. 3/16/55.