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BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.1140

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C

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195.0000 Containers and Labels—Regulation 1589

Annotation 195.1140

(a) In General—Nonreturnable Containers

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195.1140 Tumblers with Cottage Cheese. An aluminum tumbler with cottage cheese inside should be regarded as an exempt non-returnable container unless its value represents more than half of the total retail price of both items. If its value is more than half of that price, it is considered purchased as more than simply a container for the cottage cheese and sales tax applies to the total retail price less the fair retail value of the cottage cheese. 12/28/78.