Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
195.0000 Containers and Labels—Regulation 1589
Annotation 195.0680
(a) In General—Nonreturnable Containers
195.0680 Outer Envelopes. Outer envelopes ultimately used in delivering photographic prints to retail outlets qualify as exempt nonreturnable containers.
Where, however, such outer envelopes are used in shipping exposed films and the developed film to the retailer without enclosing any prints, a taxable use occurs and the envelopes are consumed by the user and subject to tax. 2/24/55.