Section 1320-04-05-.10 - CONTAINERS, WRAPPING AND PACKAGING-MATERIALS AND RELATED PRODUCTS(1) Persons making sales of nonreturnable containers or wrapping and packaging materials to retailers for use in containing property sold at retail or for use in connection with services rendered at retail are making retail sales of such property.(2) Persons making sales of returnable containers or wrappings and packaging materials to either retailers or to anyone else for use in connections with sales of tangible personal property or services are making retail sales of such property.(3) Persons making sales of paper napkins, toilet tissue, drinking straws, wooden spoons and other items of a similar nature, to a purchaser who uses such items in connection with the conduct of his business, and not for resale, are making retail sales of such property.Tenn. Comp. R. & Regs. 1320-04-05-.10
Original rule certified June 7, 1974.Authority: T.C.A. §§ 67-1-102 and 67-4-703.