Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(a) IN GENERAL—NONRETURNABLE CONTAINERS
195.0200 Cardboard Cartons Used to Ship Oil Cans. An oil company purchases cardboard cartons which it ships to a can manufacturer. The can manufacturer, who sells empty cans to the oil company, places the cans in the cartons and delivers the cans and cartons to the oil company's refinery. At the refinery, the cans are filled with oil, replaced in the cartons and sold together with the cartons. The purchase of the cartons is exempt. 3/4/68.