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 195.1220

(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.