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there is no separate charge, are not subject to tax. These items include such things as cans in which canned goods, paints and other commodities are contained; medicine bottles, boxes in which jewelry, candy, suits, dresses and hats are delivered to customers; wrapping paper, paper bags, ice cream cartons and ice cream cones, twine, milk bottle caps, paper discs, etc.; crating, packing cases, excelsior, bale bindings and the like, when used in connection with the packaging for shipment or sale of other tangible personal property where these materials pass to the retailer or ultimate consumer together with the tangible personal~preperty originally contained therein; also labels or name plates affixed to products manufactured and. printed matter containing only directions £or use where it is impracticable to affix such printed matter to the article sold. Whenever tangible personal property is sold in barrels, bottles, boxes, bags, kegs, drums, cartons, sacks, cams or other containers, the title to which containers is retained by the seller of the tangible personal property contained therein and which containers are to be returned to the seller and are intended by the seller to provide merely a means of containing such tangible personal property while in process of being delivered or conveyed to the purchaser for use or con- sumption, the~ a person so using such containers in the conduct of his business is a purchaser for use or consumption and the sale to him is a sale at retail amd he is required to pay the tax upon the amount of receipts therefrom to his vend*r. Paper napkins-, toilet tissue, drinking straws and paper cups and plates are sold at retail when sold to a purchaser who uses them in connection with the conduct of his business and not for resale. In such cases the purchaser is required to pay the tax upon the amount of receipts from such'sales to his vendorsJ Sales of boxes, wrapping paper, twine, tape amd similar articles to persons engaged in renderxng services who use. such materials in connection with the services r~ndered and who are not required to collect the tax upon the receipts f.romsuch service~ are sales at retail. To illustrate - Sales of wrappxng paper and twine to a dry cleaner or laundry must be taxed by the seller, since the dry cleaner or laundry does not make sales at retail an~ does not purchase the wrapping paper and twine for resale but for consumptxon~ RULE 12: Cash Discounts The selling price of an article of tangible personal property does not include the amount of bona fide cash discounts actually taken by the buyer and the amount of such discounts may be ~e.ducted from gross proceeds of sales~, providing such amount has been included in the gross sales. To illustrate: 'A" sells a radio to "C~' for $100.00, subject to a discount o£ 2% ten days, "A" credits his sales account with $100.00. On the ninth day, "C"' sends "A'~ his check for $~.00, plus tax. In computing his tax liability, "A" may deduct from gross .sales the $2.00 discount taken. -4 -