Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(a) IN GENERAL—NONRETURNABLE CONTAINERS
195.0060 Bale Ties. Bale ties sold to persons who bale hay, either as "commercial balers" or as owners of the hay, are exempt from tax as nonreturnable containers if the hay is to be sold. 9/13/53; 8/1/63.