Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(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.