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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 400.0000 Packers, Loaders, and Shippers > Annotation 400.0160

Sales and Use Tax Annotations


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P

400.0000 Packers, Loaders, and Shippers—Regulation 1630

Annotation 400.0160

(a) Generally

400.0160 Packing List and Envelope. Shippers are regarded as consumers of packing lists which are enclosed with the merchandise and of the envelopes in which the packing lists are enclosed. 2/1/51.