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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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C


195.0000 Containers and Labels—Regulation 1589

Annotation 195.0140

(a) In General—Nonreturnable Containers

195.0140 Burlap Material and Twine, purchased by nursery to wrap around root area of a tree to be sold, is nonreturnable container. 11/10/50.