Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.1980


195.1980 Paint Used to Recondition Returnable Containers. Tax applies to the sale of paint used to recondition returnable oil and grease drums. The paint should not be regarded as a label affixed to a container each time it is refilled. However, new decals and paint used for stencilling may be properly regarded as labels placed each time the drums are filled. 11/8/51.