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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 195.0344

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0344

(a) In General—Nonreturnable Containers

195.0344 Customary Usage. If a particular type of container is customarily returned by the buyer for reuse, that type of container will be regarded as returnable, even though not all are returned. If a particular type of container is customarily not returned by the buyer for reuse, that type of container will be regarded as nonreturnable even though some are in fact returned by the buyer. A returnable container does not necessarily have to be returned to the original seller in order for it to be classified as returnable. 10/14/82.