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BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.1180

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C

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195.0000 Containers and Labels—Regulation 1589

Annotation 195.1180

(a) In General—Nonreturnable Containers

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195.1180 Value of Container. The mere fact that food product packed in glass containers sells at a price in excess of the price when packed in paper containers, does not prevent the application of the container exemption set forth in section 6364 to the glass containers. 9/13/50.