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
195.1280 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.