Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.0880

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

---

C

---

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0880

(a) In General—Nonreturnable Containers

---

195.0880 Polyethylene Bags. Polyethylene bags used only once for the protection of plants during shipment, which are sold to customers together with their contents and are nonreturnable, are exempt from tax as nonreturnable containers. 2/23/61