Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(a) IN GENERAL—NONRETURNABLE CONTAINERS
195.1020 Shipping Materials. String, gummed tape, wrapping paper, and shipping cartons which are used in wrapping and shipping flowers to retail florists, are exempt as nonreturnable containers. 3/27/53.