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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 195.0600

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0600

(a) In General—Nonreturnable Containers

195.0600 Metal Strapping used to bind lumber to be sold and the metal guards placed under the straps to protect the edges of the lumber are considered nonreturnable containers which may be purchased ex-tax. 6/28/54; 7/17/62.