Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(a) IN GENERAL—NONRETURNABLE CONTAINERS
195.0340 Counter Display Cards. Counter display cards primarily for advertising and display purposes, their use in shipping articles being merely incidental to such primary use, are not exempt as "containers." 2/4/53.