Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.1020

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 195.1020

(a) In General—Nonreturnable Containers

195.1020 Shipping Materials. String, gummed tape, wrapping paper, and shipping cartons which are used in wrapping and shipping flowers to retail florists, are exempt as nonreturnable containers. 3/27/53.