Welcome to the State Board of Equalization

Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers And Labels > Annotation 195.0220

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 195.0220

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.0220 Cartons—Sale of to retailer used by him before use as nonreturnable containers is taxable. 3/26/51.