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 195.1460

(b) RETURNABLE CONTAINERS

195.1460 Deposits on Containers. Deposits on returnable containers are not considered taxable whether forfeited or not. 4/30/69.