Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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400.0000 Packers, Loaders, and Shippers—Regulation 1630
Annotation 400.0170
(a) Generally
400.0170 Packing and Packaging Only. The terms of Regulation 1630 also apply to persons who only pack and package but do not ship. 7/11/75.