In a recent hearing, a computer hardware/software manufacturer was exempt from Texas sales and use tax on certain printed material it purchased from vendors and included with its products to customers. The state’s packaging supplies exemption applied to “look-out” registration cards which customers filled out and returned to the manufacturer in order to access standard technical support and receive the manufacturer’s newsletters, both of which were deemed to be included in the product’s purchase price and not merely advertising materials. Additionally, “read me” envelopes, containing information left out of the user manual, were also exempt from sales and use tax because the information was considered vital to the product sold. The state, however, did not exempt brochures which advertised other services and products offered by the manufacturer. (Texas Comptroller of Public Accounts Decision, Hearing No. 41,583)