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 195.0350


195.0350 Easter Baskets. Easter baskets are to be regarded as exempt nonreturnable containers provided that the value of the containers represents one-half or less of the retail price charged for the container and the exempt food product within it. In such a case no tax would be due on the sale of the Easter basket and the food product within it. 3/21/72.