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
195.0500 Ice Cream Cartons purchased for use in retail outlets of purchaser, not resold with ice cream, do not qualify as exempt non-returnable containers. 11/18/55.