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BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.1460

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C

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195.0000 Containers and Labels—Regulation 1589

Annotation 195.1460

(b) Returnable Containers

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195.1460 Deposits on Containers. Deposits on returnable containers are not considered taxable whether forfeited or not. 4/30/69.