Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.0620

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.0620 Milk Dispensing Tubes and Seals. Milk dispensing tubes and seals used with retail bulk sales of milk and attached to milk cans furnished by a dairy to a restaurant, are non returnable container materials and may be purchased ex-tax by the dairy. The milk can itself is, a returnable container. 9/12/55.