Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.1000

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.1000 Separately Stated Charge for Container. Tax applies to entire charge when a nonreturnable container is sold along with nonexempt contents even if charge for container is separately stated. 3/19/52.