Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(a) IN GENERAL—NONRETURNABLE CONTAINERS
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.