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 195.0880

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.0880 Polyethylene Bags. Polyethylene bags used only once for the protection of plants during shipment, which are sold to customers together with their contents and are nonreturnable, are exempt from tax as nonreturnable containers. 2/23/61