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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 195.0960

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0960

(a) In General—Nonreturnable Containers

195.0960 Rubber Bands. Sale of rubber bands to newspaper sellers to be delivered to the buyers along with the newspapers for which the bands serve as containers, are exempt from the sales tax as sales of nonreturnable containers. 3/4/60.