IDAPA 35.01.02.042 — PRICE LABELS (RULE 042)

Price labels, stickers, pricing ink, pricing guns and shelf labels purchased by retailers are property used and consumed
by the retailer in the regular course of business and are taxable. Pricing labels that contain product information such
as ingredients, nutritional information, or caloric information are not taxable, since the utility of the label does not
end with the purchase of the product.
(3-31-22)