Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(a) IN GENERAL—NONRETURNABLE CONTAINERS
195.1220 Wax Paper. Wax paper and wax misprint sold to a newspaper for use by its carriers in wrapping newspapers for protective purposes when delivering such newspapers in wet weather, constitute nonreturnable containers exempt from tax. 7/18/56.