Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.0060

(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.