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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 195.0070

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0070

(a) In General—Nonreturnable Containers

195.0070 Bee Boxes. Tax applies to retail sales of new or used bee boxes to beekeepers in this state unless the sale is exempt as an occasional sale. 8/5/75; 5/20/96.