(a) In this section:
(1) “Laundry or dry cleaner” does not include coin- operated or other self-service garment cleaning facilities.
(2) “Wrapping, packing, and packaging supplies” means hangers, safety pins, pins, inventory tags, staples, boxes, paper wrappers, and plastic bags.
(b) Internal and external wrapping, packing, and packaging supplies are exempted from the taxes imposed by this chapter if sold to a person who is a laundry or dry cleaner for use in wrapping, packing, or packaging an item that has been pressed and dry cleaned or laundered by the person operating as a laundry or dry cleaner in the regular course of business.

Terms Used In Texas Tax Code 151.3021

  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005