Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(b) RETURNABLE CONTAINERS
195.1520 Gas Cylinders. A welding supply company purchases new gas cylinders from a manufacturer. The welding supply company obtains filled cylinders from a gas company in exchange for the new and used empty cylinders, plus a contents charge. The welding supply company sells the filled cylinders to its customers, taking their empty cylinders in exchange. Since the new cylinders are not sold with contents to the welding supply company, nor resold to the welding company for refilling, the sale of such cylinders to the welding supply company is not within the exemption provided in section 6364. 9/23/65.