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
195.0860 Peat Moss Used in Shipping Plants. Peat moss sold to growers of tomato plants for the sole use of keeping such plants moist in shipment, constitutes container material exempt from tax.
Sale of peat moss to nurseries for use in growing beds is, however, subject to tax. 11/17/53.