Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(b) RETURNABLE CONTAINERS
195.1605 Returnable Containers—Charge for Packing. A separately stated charge for packing merchandise into returnable containers (cylinders) sold at retail with the contents is related to the taxable sale of the contents rather than to the nontaxable sale of the returnable container. The packing charge is part of the gross receipts from the retail sale of the merchandise. 3/11/94.