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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 195.1600

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.1600

(b) Returnable Containers

195.1600 "Re-Shipping Cartons" sold to breweries along with glass bottles placed in such cartons are nonreturnable containers exempt from tax, notwithstanding the fact that the bottles in such containers are subject to tax as returnable containers. 8/25/54.