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 195.1180

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.1180 Value of Container. The mere fact that food product packed in glass containers sells at a price in excess of the price when packed in paper containers, does not prevent the application of the container exemption set forth in section 6364 to the glass containers. 9/13/50.