Mich. Admin. Code R. 205.94 - Labels, tags, and other property included in or affixed to containers
Rule 44.
(1) Sales
of labels, tags, or nameplates to persons using them in rendering services or
for personal or business use or which do not accompany products sold, are sales
for consumption and are taxable.
(2) Sales of labels, tags, or nameplates is
not subject to tax if the labels, tags, or nameplates will be affixed to
tangible personal property that will be sold at retail or affixed to the
containers sold with the property.
(3) Sales of labels to persons retaining
title to containers to which the labels are affixed are not sales for resale
but are sales for consumption and subject to tax.
(4) Sales of manuals, pamphlets, warranty
cards, and other similar tangible personal property that is included in the
container or packaged with a product that is sold at retail is not subject to
tax.
Notes
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