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 195.0760

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.0760 Paper Bags and Boxes. Paper bags and cardboard boxes sold to restaurants for the use of their patrons in taking home food remaining at the conclusion of a meal are nonreturnable containers exempt from tax. 7/29/55.