Section R15-5-136. Returnable Containers

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A.      Gross receipts from deposits on sales of returnable containers which contain taxable food shall be taxable.

B.       Deposit refunds paid to purchasers on the return of such con- tainers shall be deductible from the retailer’s tax base in the month refunded.

C.      Gross receipts from deposits received on returnable containers which contain non-taxable food shall not be taxable. Therefore refunds paid on such deposits shall not reduce the tax base.

Historical Note

Renumbered from R15-5-1833 and amended effective August 9, 1993 (Supp. 93-3).

                    
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