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
195.0400 Fiberboard Sheets used to cover milk bottles or cartons sold in cases to retailers and discarded upon delivery are regarded as nonreturnable containers sold with contents. 4/18/50.