Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.0820

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.0820 Parcel Handles. Wooden parcel handles and plastic strips used as handles for milk packages, if not returned by the customer and no additional charge is made therefor by the seller, are exempt as sales of nonreturnable container materials. 12/24/53.