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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 715.0000 Aircraft Common Carriers and Waterborne Vessels > Annotation 715.0517

Uniform Local Sales and Use Tax Annotations

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715.0000 Aircraft Common Carriers and Waterborne Vessels—Regulation 1805

Annotation 715.0517

(c) Aircraft Common Carriers and Waterborne Vessels

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715.0517 Packing Material Supplied to Customers. An aircraft common carrier of property furnishes packing material to customers who place the property to be shipped into the packing material furnished. If the packaging is provided to customers in the county in which the sale of the packaging to the common carrier occurred, that sale of the packaging material to the common carrier would not qualify for the exemption from local tax provided by Regulation 1805. The customer's labeling of the packaging and insertion of the contents is a principal use of the property in the county of purchase. 6/18/91.