Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

C

195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.0560

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.0560 Metal Cans, sold to nurseries, where the nurseries place plants in such containers, plants growing therein, no other use made of cans, plants remaining in cans until sold, and containers sold along with plants, original sale is regarded as an exempt sale of non-returnable containers. However, tax would apply if cans served otherwise than as mere container. For example, sales of whiskey barrels holding whiskey during aging are taxable. 11/5/52.