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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 195.0260

(a) In General—Nonreturnable Containers

195.0260 Clips Used in Packaging Poultry. Clips which are purchased by a poultry processor for attachment to processed poultry and sold with the packaged poultry, qualify as "nonreturnable containers" under section 6364. 12/11/64.