Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.1596


195.1596 Reconditioned Oil Drums. Oil drums are reconditioned by replacing the tops, bottoms, and plugs of the drums. The drums are then thoroughly cleaned and repainted. After such reconditioning, the drums can not be considered used. The sales of such reconditioned drums are considered to be sales of new returnable containers subject to tax and not sales of used returnable containers resold for refilling. 2/16/89.