Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.0870

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.0870 Plastic Film for Open Sides of Mobile Homes. Tax does not apply to sales of plastic film to mobile home manufacturers for covering open sides of double width mobile homes during shipment to a dealer. In such cases the plastic film qualifies as a "nonreturnable container". Where the manufacturer sells directly to the consumer and delivers, assembles, and installs the home, the film is removed by the manufacturer and is not sold with the home. Sales of the film to the manufacturer would in that instance be subject to tax. 8/25/75.