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 195.0120

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.0120 Bungs and Corks. Sales of wood bungs and tap corks to breweries are considered as nonreturnable container material exempt from tax. 2/8/54.