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
195.0460 "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.