Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(b) RETURNABLE CONTAINERS
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.