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 195.0860

(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.