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 195.0180

(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.