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 195.1020

(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.