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
Annotation 195.0150
(a) In General—Nonreturnable Containers
195.0150 California Redemption Value. The California Redemption Value which is charged on containers is not a deposit. It is properly regarded as part of the gross receipts subject to tax. 11/4/93.