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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 195.0340

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0340

(a) In General—Nonreturnable Containers

195.0340 Counter Display Cards. Counter display cards primarily for advertising and display purposes, their use in shipping articles being merely incidental to such primary use, are not exempt as "containers." 2/4/53.