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
195.0620 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.