Sales/excise Tax Division Instructional Bulletin No. 12 Page 11
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1212. Containers. Sale of returnable containers when sold with the contents in connection
with a retail sale of the contents or when resold for refilling.
12-A. Packaging materials. Sales of containers, boxes, crates, bags, cores, twines,
tapes, bindings, wrappings, labels and other packing, packaging and shipping materials to:
A.
Persons engaged in the business of packing, packaging, shipping and
transporting tangible personal property; or
B. Persons for use in packing, packaging or shipping tangible personal property
sold by them or on which they have performed the service of cleaning, pressing,
dyeing, washing, repairing or reconditioning in their regular course of business that
are transferred to the possession of the purchaser of that tangible personal
property;
14. Publications. Sales of any publication regularly issued at average intervals not
exceeding 3 months.
35. Seeing eye dogs. Sales of tangible personal property and taxable services essential for
the care and maintenance of seeing eye dogs used to aid any blind person.
54. Food stamp purchases. Sales of items purchased with federal food stamps
distributed by the Department of Human Services.
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1951-A. Collection of tax; report to State Tax Assessor
1. Monthly report and payment. Every retailer shall file with the State Tax Assessor, on or
before the 15th day of each month, a report made under the pains and penalties of perjury on such
form as the State Tax Assessor may prescribe that discloses the total sale price of all sales made
during the preceding calendar month and such other information as the State Tax Assessor
requires. The State Tax Assessor may permit the filing of returns other than monthly. The State
Tax Assessor, by rule, may waive reporting nontaxable sales. Upon application of a retailer, the
State Tax Assessor shall issue a classified permit establishing the percentage of exempt sales. The
classified permit may be amended or revoked as to its classification whenever the State Tax
Assessor determines that the percentage of exempt sales is inaccurate. The State Tax Assessor
may for good cause extend for not more than 30 days the time for making returns required under
chapters 211 to 225. Every person subject to the use tax shall file similar reports, at similar dates,
and pay the tax or furnish a receipt for the same from a registered retailer.
Relevant Rules: #301 - Sales for Resale and Sales of Packaging Materials
#302 - Government Agencies, Exempt Organizations and Sales Thereto
#305 - Reports and Payments
#313 - Classified Permits
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