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 195.1120

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.1120 Storage. The sale of tanks used by the purchaser for the storage of molasses does not constitute an exempt sale of a container as the purchaser neither sells the contents nor the container. 2/25/54.