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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 195.1360

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.1360

(a) In General—Nonreturnable Containers

195.1360 "Zero-Pak." "Zero-Pak" is similar to dry ice which is packed with ice cream products in cardboard containers to delay melting. This does not constitute wrapping or packing material and is therefore not a container. 7/9/62.