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
195.0960 Rubber Bands. Sale of rubber bands to newspaper sellers to be delivered to the buyers along with the newspapers for which the bands serve as containers, are exempt from the sales tax as sales of nonreturnable containers. 3/4/60.