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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 195.0500

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0500

(a) In General—Nonreturnable Containers

195.0500 Ice Cream Cartons purchased for use in retail outlets of purchaser, not resold with ice cream, do not qualify as exempt non-returnable containers. 11/18/55.