Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(a) IN GENERAL—NONRETURNABLE CONTAINERS
195.0900 Polyethylene Tapes Encasing Seeds to be Planted. Polyethylene tape encasements for vegetable seeds, which facilitate uniform planting, are exempt from the sales tax as nonreturnable containers of exempt contents. 5/9/69.