Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2025
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
195.0000 Containers and Labels—Regulation 1589
Annotation 195.1660
(b) Returnable Containers
195.1660 Used Bottles. Sale or purchase of used bottles are exempt if sold or purchased for refilling. 3/8/50.