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 195.1100

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.1100 Steel Strapping as Nonreturnable Container. Where steel strapping is utilized for fastening manufactured pipe into bundles for shipping purposes rather than as bracing materials, the use thereof constitutes a nonreturnable container and exempt from tax. 6/18/53.