Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
195.0000 Containers and Labels—Regulation 1589 (View entire section)
(a) In General—Nonreturnable Containers
- 195.0020 Adhesive Tape
- 195.0040 Advertising Label-Tape as Container
- 195.0048 Artwork
- 195.0060 Bale Ties
- 195.0070 Bee Boxes
- 195.0075 Berry Containers
- 195.0080 Blood Collection and Blood Pack Units
- 195.0085 Blood Collection and Pack Units
- 195.0100 Bottles Purchased for Use in Producing Sparkling Wines
- 195.0115 Bubble Pack, Styrofoam Pellets, and Styrofoam Sponges
- 195.0120 Bungs and Corks
- 195.0140 Burlap Material and Twine
- 195.0150 California Redemption Value
- 195.0155 California Redemption Value (CRV) Fee
- 195.0160 Canning Service
- 195.0180 Cardboard
- 195.0200 Cardboard Cartons Used to Ship Oil Cans
- 195.0220 Cartons—Sale of
- 195.0240 Cartons
- 195.0245 Cash Redemption Value (Recycling Fee)
- 195.0250 Celluloid Tapes and Reels as Containers
- 195.0260 Clips Used in Packaging Poultry
- 195.0280 Clothes Hangers
- 195.0300 Coat Hangers
- 195.0307 Computer Container
- 195.0310 Containers for Printed Sales Messages
- 195.0311 Containers Sold to Commercial Packers
- 195.0312 Containers Used in Handling and Testing Activities
- 195.0320 Corrugated Food Containers
- 195.0330 Cotton Ginners
- 195.0340 Counter Display Cards
- 195.0344 Customary Usage
- 195.0347 Deposits on Nonreturnable Containers
- 195.0350 Easter Baskets
- 195.0380 Egg Cartons
- 195.0400 Fiberboard Sheets
- 195.0440 Ham Bags Sold to Meat Packers
- 195.0460 "Handflats"
- 195.0465 Handle for Plastic Grocery Bags
- 195.0480 Hop cloth
- 195.0500 Ice Cream Cartons
- 195.0508 Intervening Use
- 195.0520 Lumber for Packing Hops
- 195.0540 Meat Skewers
- 195.0548 Media Mix
- 195.0560 Metal Cans
- 195.0580 Metal Drums
- 195.0600 Metal Strapping
- 195.0620 Milk Dispensing Tubes and Seals
- 195.0632 Newsprint Used as Packing Material
- 195.0640 "Nitrogen Blanketing"
- 195.0650 Nonreturnable Type Containers
- 195.0680 Outer Envelopes
- 195.0705 Packaging Material
- 195.0706 Packaging Material
- 195.0707 Packaging Material
- 195.0720 Pallets
- 195.0725 Pallets
- 195.0740 Pallets
- 195.0745 Pallets Sold to a Common Carrier
- 195.0760 Paper Bags and Boxes
- 195.0766 Paper Bags and Cleaning Supplies Withdrawn from Inventory
- 195.0780 Paper Cups
- 195.0800 Paper
- 195.0820 Parcel Handles
- 195.0840 Peat Moss
- 195.0860 Peat Moss Used in Shipping Plants
- 195.0867 Plastic Boxes and Carriers—Photoplate Manufacturing
- 195.0870 Plastic Film for Open Sides of Mobile Homes
- 195.0880 Polyethylene Bags
- 195.0900 Polyethylene Tapes Encasing Seeds to be Planted
- 195.0920 Print Feed Bags
- 195.0925 Promotional Displays
- 195.0933 Repairing Returnable Containers to be Used as Nonreturnable Containers
- 195.0940 Rubber Bands
- 195.0960 Rubber Bands
- 195.0980 Rubber Gaskets
- 195.0990 Sale of Containers Purchased from Recycler
- 195.1000 Separately Stated Charge for Container
- 195.1020 Shipping Materials
- 195.1028 Single Dose Vaccine Container
- 195.1040 "Slush"
- 195.1060 Soft Drink Cartons
- 195.1080 Staples
- 195.1086 Strapping for Bundling Newspaper
- 195.1100 Steel Strapping as Nonreturnable Container
- 195.1120 Storage
- 195.1130 Storage
- 195.1140 Tumblers with Cottage Cheese
- 195.1180 Value of Container
- 195.1200 Vegetable Parchment
- 195.1208 Visistat Skin Staplers
- 195.1220 Wax Paper
- 195.1240 Wax Paper
- 195.1280 Wrapping for Newspapers
- 195.1330 Wrapping Paper Sold to Meat Processors and Locker Plants
- 195.1340 Wrapping Paper Sold to Operator of Frozen Food Lockers
- 195.1360 "Zero-Pak"
(b) Returnable Containers
- 195.1400 Beer Kegs—Filling as First Use
- 195.1440 Cargo Containers First Used in California
- 195.1445 Customary Usage
- 195.1448 Deposits
- 195.1450 Deposits Charged on Pallets
- 195.1460 Deposits on Containers
- 195.1500 Feed Bags
- 195.1517 Gas Cylinders
- 195.1520 Gas Cylinders
- 195.1521 Gas Cylinders and Storage Vessels
- 195.1526 Leases of Pallets/Containers
- 195.1530 Leases of Returnable Containers
- 195.1531 Lease of Returnable Containers
- 195.1540 Motion Picture—Reels and Protective Cases
- 195.1560 Pallets
- 195.1561 Pallets
- 195.1562 Pallets
- 195.1563 Pallets—Bakery Transportation Racks
- 195.1580 Pallets for Sacked Cement
- 195.1590 Pallets Purchased Subsequent to Delivery
- 195.1596 Reconditioned Oil Drums
- 195.1598 Reconditioning of Pallets
- 195.1600 "Re-Shipping Cartons"
- 195.1605 Returnable Containers—Charge for Packing
- 195.1620 Tanks
- 195.1640 Tanks Utilized as Containers for Transoceanic Shipment of Products
- 195.1660 Used Bottles
(c) Labels
- 195.1680 Addressing Labels
- 195.1695 Advertising Labels
- 195.1700 Advertising Matter
- 195.1720 Advertising Matter
- 195.1740 Attached to Goods Sold
- 195.1760 Booklet
- 195.1780 Combination Shipping Label and Directive Use Label
- 195.1800 Direction Sheet
- 195.1820 Fertilizer Analysis Tags
- 195.1840 "Fragile" Labels
- 195.1860 Identification Markings
- 195.1880 Identifying Tickets
- 195.1900 Instruction Leaflets
- 195.1902 Instructional Labels
- 195.1909 Label vs. Shipping Tag
- 195.1911 Labels
- 195.1920 Meat Labels
- 195.1926 Neck Hangers
- 195.1929 "Now 50% Less Fat" Label
- 195.1935 Packing Slip Envelopes
- 195.1940 Paint Samples
- 195.1980 Paint Used to Recondition Returnable Containers
- 195.2020 Partial Exemption
- 195.2029 Packing Material—Leased Equipment
- 195.2040 Premium Offer Labels
- 195.2060 Price Tags
- 195.2067 Promotional Labels
- 195.2076 Shipping Tag
- 195.2080 Shipping Tags
- 195.2100 Stencil Ink
- 195.2115 UPC on Label
- 195.2117 Use Prior to Sale—Laboratory Labels
- 195.2118 Video Cassette Labels
- 195.2120 Wing Tags