Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(a) IN GENERAL—NONRETURNABLE CONTAINERS
195.0150 California Redemption Value. The California Redemption Value which is charged on containers is not a deposit. It is properly regarded as part of the gross receipts subject to tax. 11/4/93.