Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.0330


195.0330 Cotton Ginners. Tax does not apply to receipts from sales of bags sold to persons who gin cotton to be sold, whether such persons are commercial cotton ginners who gin cotton furnished by growers, or whether such persons are themselves the owners of the cotton. The bags are nonreturnable containers within the meaning of Sales and Use Tax Regulation 1589. This interpretation is consistent with the interpretation in Annotation 195.0060 regarding ties used in bailing hay. 4/19/89.