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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 195.0580

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0580

(a) In General—Nonreturnable Containers

195.0580 Metal Drums. The stenciling on 55-gallon drums that the drums are the property of the distributing corporation does not invalidate their exempt status as nonreturnable containers unless over 50 percent of the drums are actually returned directly to the taxpayer. 5/9/68.