Appendix A. RULES AND REGULATIONS PROMULGATED IN CONNECTION WITH THE PARISH SALES AND USE TAX

Rule 19. - Labels, tags, or name plates.

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Sales of labels, tags, or name plates to the manufacturer who affixes them to products manufactured by him are considered to be sales for resale where such items become affixed to or an integral part of the product sold. This includes printed matter containing only directions for uses where it is impracticable to affix such printed matter to the product sold. This is not the rule with such labels and tags as price or shipping which become only temporarily attached to the product sold.

                    
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