Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.1517

(b) RETURNABLE CONTAINERS

195.1517 Gas Cylinders. A gas manufacturer purchases or manufactures gas cylinders. These cylinders are filled with gas and sold to distributors. The distributors sell the gas in the cylinders to the customers taking refundable deposits on the cylinders. Empty cylinders that are returned to the distributors are sent back to the manufacturer for refilling.

The gas cylinders are returnable containers as defined in Regulation 1589(a). The gas manufacturer's first filling of the cylinders constitutes first use and, accordingly, the cylinders are subject to tax based on cost. 11/17/83.