Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.1120


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.