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
195.1360 "Zero-Pak." "Zero-Pak" is similar to dry ice which is packed with ice cream products in cardboard containers to delay melting. This does not constitute wrapping or packing material and is therefore not a container. 7/9/62.