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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 195.1500

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.1500

(b) Returnable Containers

195.1500 Feed Bags. Feed bags in which feed is delivered to customers and in most instances returned, should be treated as returnable containers not exempt from tax. 9/2/53.