Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.0075

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.0075 Berry Containers. Revenue and Taxation Code section 6364(d) provides an exemption for the sale and use of:

"Containers, when sold or leased without the contents to persons who place food products for human consumption in the container for shipment, provided the food products will be sold, whether in the same container or not, and whether the food products are remanufactured or repackaged prior to sale."

These conditions are not met when berry containers move from one end of a farm to the other end, or to points in between on the farm, during the harvesting of the berries. "Shipment" as used in the statute does not simply mean any movement of the property. The movement of a container from one location on the farm (e.g., the fields) to another location on the farm (e.g., a storage or processing facility on the same farm) is not shipment for purposes of the exemption. 5/29/02. (2003–2).