Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.1605

(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.