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BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.0200

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C

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195.0000 Containers and Labels—Regulation 1589

Annotation 195.0200

(a) In General—Nonreturnable Containers

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195.0200 Cardboard Cartons Used to Ship Oil Cans. An oil company purchases cardboard cartons which it ships to a can manufacturer. The can manufacturer, who sells empty cans to the oil company, places the cans in the cartons and delivers the cans and cartons to the oil company's refinery. At the refinery, the cans are filled with oil, replaced in the cartons and sold together with the cartons. The purchase of the cartons is exempt. 3/4/68.