Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
195.0000 CONTAINERS AND LABELS—Regulation 1589
Annotation 195.0150
(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.