Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(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.