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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 195.0400

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0400

(a) In General—Nonreturnable Containers

195.0400 Fiberboard Sheets used to cover milk bottles or cartons sold in cases to retailers and discarded upon delivery are regarded as nonreturnable containers sold with contents. 4/18/50.