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 195.1360

(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.