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BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.1160

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435.0000 Producing, Fabricating and Processing Property Furnished by Consumers—General Rules—Regulation 1526

Annotation 435.1160

(c) Miscellaneous Operations

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435.1160 Packaging. The sales tax applies to a charge made for packaging samples of taxable merchandise such as soap and cosmetics, the packaging materials and merchandise being furnished by the customer. Such packaging is a "sale" as defined in section 6006(b). However, the charge for packaging exempt food products is not taxable. 12/5/58.