Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(a) IN GENERAL—NONRETURNABLE CONTAINERS
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.