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 195.1600

(b) RETURNABLE CONTAINERS

195.1600 "Re-Shipping Cartons" sold to breweries along with glass bottles placed in such cartons are nonreturnable containers exempt from tax, notwithstanding the fact that the bottles in such containers are subject to tax as returnable containers. 8/25/54.