Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(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.