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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 195.0980

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0980

(a) In General—Nonreturnable Containers

195.0980 Rubber Gaskets. Rubber gaskets constituting component parts of pails and covers utilized for the packaging of paint or similar products are nonreturnable containers or nonreturnable container material exempt from tax. The replacement of such gaskets is likewise exempt from tax. 2/11/55.