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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 195.1000

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.1000

(a) In General—Nonreturnable Containers

195.1000 Separately Stated Charge for Container. Tax applies to entire charge when a nonreturnable container is sold along with nonexempt contents even if charge for container is separately stated. 3/19/52.