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BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.1330

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C

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195.0000 Containers and Labels—Regulation 1589

Annotation 195.1330

(a) In General—Nonreturnable Containers

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195.1330 Wrapping Paper Sold to Meat Processors and Locker Plants. Meat processors and operators of locker plants who carve or dress meat, or clean and pick game birds, for consumption by customers who furnish the meat or the birds, are making processing "sales" under section 6006(b), which are exempt under section 6359. The purchase and sale of paper used to wrap the product for delivery to the customer are exempt under section 6364. 5/6/76.