Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.0980


195.0980 Rubber Gaskets. Rubber gaskets constituting component parts of pails and covers utilized for the packaging of paint or similar products are nonreturnable containers or nonreturnable container material exempt from tax. The replacement of such gaskets is likewise exempt from tax. 2/11/55.