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 195.1130

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.1130 Storage. Sales of used steel drums to a juice processor who uses them to store juice are not sales of containers exempt from sales tax because the drums are neither sold nor used as articles in which juice is placed for shipment or delivery. The use of articles to store products is a consumptive use that requires a seller to pay sales tax or to collect sales tax reimbursement or use tax from his purchasers. 4/28/70.