Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.0640


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.