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BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.0120

Sales and Use Tax Annotations

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C

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195.0000 Containers and Labels—Regulation 1589

Annotation 195.0120

(a) In General—Nonreturnable Containers

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195.0120 Bungs and Corks. Sales of wood bungs and tap corks to breweries are considered as nonreturnable container material exempt from tax. 2/8/54.