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
195.1180 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.