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
195.1140 Tumblers with Cottage Cheese. An aluminum tumbler with cottage cheese inside should be regarded as an exempt non-returnable container unless its value represents more than half of the total retail price of both items. If its value is more than half of that price, it is considered purchased as more than simply a container for the cottage cheese and sales tax applies to the total retail price less the fair retail value of the cottage cheese. 12/28/78.