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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 195.0940

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0940

(a) In General—Nonreturnable Containers

195.0940 Rubber Bands. Rubber bands sold for use as containers for items to be sold are exempt nonreturnable containers. However, if the rubber bands are used by the purchaser as containers for give-away items, the sale thereof does not qualify for the exemption. 8/30/66.