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
195.0600 Metal Strapping used to bind lumber to be sold and the metal guards placed under the straps to protect the edges of the lumber are considered nonreturnable containers which may be purchased ex-tax. 6/28/54; 7/17/62.