Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.1080

(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).