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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 195.0350
(a) In General—Nonreturnable Containers
195.0350 Easter Baskets. Easter baskets are to be regarded as exempt nonreturnable containers provided that the value of the containers represents one-half or less of the retail price charged for the container and the exempt food product within it. In such a case no tax would be due on the sale of the Easter basket and the food product within it. 3/21/72.