Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(a) IN GENERAL—NONRETURNABLE CONTAINERS
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.