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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 195.1220

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.1220

(a) In General—Nonreturnable Containers

195.1220 Wax Paper. Wax paper and wax misprint sold to a newspaper for use by its carriers in wrapping newspapers for protective purposes when delivering such newspapers in wet weather, constitute nonreturnable containers exempt from tax. 7/18/56.