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
195.1000 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.