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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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C


195.0000 Containers and Labels—Regulation 1589

Annotation 195.1200

(a) In General—Nonreturnable Containers

195.1200 Vegetable Parchment. Sales of sheets of vegetable parchment for use as insertions between the lid and can of large milk cans as a protective collar or gasket are exempt from tax as nonreturnable containers. 7/23/56.