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 195.1540

(b) RETURNABLE CONTAINERS

195.1540 Motion Picture—Reels and Protective Cases. Where a moving picture company in California purchased reels and protective cases from outside this state and placed film on the reels and into the protective cases, then stored them until distributed to recipients outside this state, the placing of film on the reels and into the protective cases and the subsequent storage was held to be a taxable use of the reels and protective cases. 7/28/65.