The Box Company selis packaging and container-type mafirrials to its customicrs. The controller reyuests your aid in providing him aitl infonmatioe that could be pussed on to their customers concerning the tax stanus of nonrctumehle containers and pocking slip envelopes. In seems that many of Box Company's cussomen feel atat pockieg slip envelope sales afve not subject to tax since these items constitute an inltgral and esential part of a nonreturnable costainer. A typica customer sale was presented an an etanple. Sale of 1,000 packing slip envelopes so Maridian Compuny of Mercect, Califomia for a price of $100 . Meridian is in the besines of selling plants that they package in nonreturnable containers for shipment to their customen. A pocking slip envelope containing a shipping invoice listing quantity and descripfion of merchandise accompanies cacb shipruent. What Sales and Use Tax Code section, regulation, and annotation would you want to show to th Controller of the Bas Company to best describe the tax atatus of the above typical sate? .