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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 195.1240

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.1240

(a) In General—Nonreturnable Containers

195.1240 Wax Paper. Wax tissue paper sold to bakers and in which baked goods are placed before being placed in bags or boxes in which the goods are sold, is properly regarded as an exempt nonreturnable container. 11/9/56.