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12A-1.040 Sales of Containers, Wrapping and Packing Materials and Related Products. - page 2 / 2





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(17) When a separate charge for packaging materials used in connection with the shipment of machinery and equipment is made by the seller or lessor of such machinery and equipment to his customer, the charge for such packaging materials becomes a part of the selling price or rental charge and is taxable.

(18) Wax which becomes a part of a milk carton or similar one time use container that accompanies the product sold to the final buyer and on which no separate charge is made is exempt under this rule.

(19) Oil used to line the insides of containers in which meat is packed for sale and delivery is exempt.

(20) It has been determined that cardboard 6-pack and 12-pack lift cartons used generally by beverage bottlers and breweries are containers intended for one time use and are exempt. Cartons, boxes and containers designed and used more than one time for packaging personal property for shipment for sale are taxable, including cardboard 6-pack and 12-pack lift cartons when a deposit on the carton is required.

(21) Pallets for one time use which are a part of packaging tangible personal property for shipment and sale are exempt.

(22) Ice and salt are exempt when purchased by the seller of perishable food commodities and placed directly in the shipping container or package for shipment in either interstate or intrastate commerce.

Cross Reference – Rule 12A-1.029, F.A.C.

Specific Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(c) FS. History–Revised 10-7-68, 6-16-72, Formerly 12A-1.40.

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