Product Packaging & Shipping Materials

Select the appropriate category below:

• Item Becomes a Part of the Product
• Item is Product Specific
• Item is Used for Inventory Tracking
• Item is Used to Ship the Product in and Goes with the Product
• Pallet
• Printer Ink or Toner for a Product Label Dedicated Printer
• Product Manual and/or Instructions
• Product Box/Container
• Product Label
• Shipping Container
• Shipping Label
• Shopping Bag Holding Item Purchased by the Customer
• Warranty Card

References
WAC 458-20-115 - Sales of packing materials and containers
"Packing materials" means and includes all boxes, crates, bottles, cans, bags, drums, cartons, wrapping papers, cellophane, twines, gummed tapes, wire, bands, excelsior, waste paper, and all other materials in which tangible personal property may be contained or protected within a container, for transportation or delivery to a purchaser.

Examples of Non Taxable items:

• Shipping Containers
• Product specific labels
• Tape
• Staples
• Banding straps
• Container Inserts & Fillers
• Pallets (No intervening use & no deposit to customer)
• Ink from dedicated printer used for product labels

Examples of Taxable Items

• Customer Shipping Labels
• Pallets Previously used in the Warehouse
• Shipping Containers with Deposits