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 195.1280

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.1280 Wrapping for Newspapers. Rubber bands and wax paper sold for use in wrapping newspapers for delivery to subscribers are exempt from sales tax as sales of nonreturnable containers. 8/31/55.