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
195.1080 Staples. Staples sold to produce concerns for use in stapling cartons in which lettuce is packed become part of the container, and if such cartons are "nonreturnable containers," the sale of the staples are exempt from sales tax. 5/21/53.
(Note: Statutory change to section 6364, operative April 1, 2000, re food containers.) (Am. 2000–2).