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BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.0465

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C

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195.0000 Containers and Labels—Regulation 1589

Annotation 195.0465

(a) In General—Nonreturnable Containers

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195.0465 Handle for Plastic Grocery Bags. Plastic handles which lock the loops of the common plastic grocery bags qualify as containers because they became part of the plastic bag which is a container. There is no charge to the customer for the handles and they are not "returned" for purposes for reuse. Thus, the sales of these plastic handles to grocers/retailers qualify as exempt sales of nonreturnable containers because the handles are sold without the contents to persons who place the contents in the container and sell the contents together with the container. 10/16/96.