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
195.0180 Cardboard. Cardboard which is imprinted and used as a nonreturnable container to which is stapled various food items in cellophane bags, is exempt as a nonreturnable container. The tax does not apply either to the sale of the cardboard or the printing charges. 3/21/56.