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
195.0940 Rubber Bands. Rubber bands sold for use as containers for items to be sold are exempt nonreturnable containers. However, if the rubber bands are used by the purchaser as containers for give-away items, the sale thereof does not qualify for the exemption. 8/30/66.