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
195.0640 "Nitrogen Blanketing." Nitrogen used in a process to prevent oxidation of vegetable oil shipped in tank cars, is not a container within the meaning of section 6364. The sale of nitrogen purged into bulk tank loads of vegetable oil is not a sale for resale but a retail sale to the purchaser of the bulk tank load of oil. 4/20/65.