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
195.0580 Metal Drums. The stenciling on 55-gallon drums that the drums are the property of the distributing corporation does not invalidate their exempt status as nonreturnable containers unless over 50 percent of the drums are actually returned directly to the taxpayer. 5/9/68.