Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.0460

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.0460 "Handflats." A paint manufacturer ships gallon-cans of paint in cardboard "handflats" to its wholesalers and retailers. "Handflats" are essentially uncovered cardboard trays. When paint is sold by retailers, the cans of paint are delivered to customers with the handflats. The handflats are exempt from sales tax as nonreturnable containers. 1/9/70.