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 195.0320

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.0320 Corrugated Food Containers. Sales of corrugated containers for shipping food are treated as nonreturnable containers when such containers are sold by the purchaser along with the contents, no deposit is charged, and title is not retained. Such exempt status is not changed even though some of the containers might be repurchased or amounts paid as "finders fee" for the return of such containers. 4/2/64.

(Note: Statutory change to section 6364, operative April 1, 2000, re food containers.) (Am. 2000–2).