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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.0180

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0180

(a) In General—Nonreturnable Containers

195.0180 Cardboard. Cardboard which is imprinted and used as a nonreturnable container to which is stapled various food items in cellophane bags, is exempt as a nonreturnable container. The tax does not apply either to the sale of the cardboard or the printing charges. 3/21/56.