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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 410.0000 Permits > Annotation 410.0280

Sales and Use Tax Annotations


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P

410.0000 Permits—Regulation 1699

Annotation 410.0280

(b) Persons Making Nontaxable Sales

410.0280 Containers and Labels. Person selling containers and labels, even under exempt conditions, is required to hold a permit. His sales are of property not exempt because of its nature, but because of a particular use. 5/27/52.