Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(b) RETURNABLE CONTAINERS
195.1600 "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.