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BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.0620

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C

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195.0000 Containers and Labels—Regulation 1589

Annotation 195.0620

(a) In General—Nonreturnable Containers

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195.0620 Milk Dispensing Tubes and Seals. Milk dispensing tubes and seals used with retail bulk sales of milk and attached to milk cans furnished by a dairy to a restaurant, are non returnable container materials and may be purchased ex-tax by the dairy. The milk can itself is, a returnable container. 9/12/55.