Sec. 151.3021. PACKAGING SUPPLIES AND WRAPPING. (a) In this section:
(1) "Laundry or dry cleaner" does not include coin- operated or other self-service garment cleaning facilities.
(2) "Wrapping, packing, and packaging supplies" means hangers, safety pins, pins, inventory tags, staples, boxes, paper wrappers, and plastic bags.
(b) Internal and external wrapping, packing, and packaging supplies are exempted from the taxes imposed by this chapter if sold to a person who is a laundry or dry cleaner for use in wrapping, packing, or packaging an item that has been pressed and dry cleaned or laundered by the person operating as a laundry or dry cleaner in the regular course of business.
Added by Acts 2001, 77th Leg., ch. 1263, Sec. 17, eff. Oct. 1, 2001.
Section: Previous 151.258 151.259 151.260 151.261 151.262 151.301 151.302 151.3021 151.303 151.304 151.305 151.3051 151.306 151.307 151.3071 NextLast modified: September 28, 2016