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
195.1060 Soft Drink Cartons. Sales tax does not apply with respect to cardboard cartons purchased by a soft drink bottler for the purpose of containing 6 or 12 bottles of soft drinks, which cartons are filled by the bottler and sold to dealers along with the beverage, there being no charge or deposit made on account of the cartons.
While some of these cartons may be returned, there is no understanding that they will be, and title to the cartons is not retained by the bottler. 2/13/53.