Opinion No. ( 1981 )

OPINION — AG — ** SALES TAX — CARTONS — CONTAINERS ** A SALES TAX SHOULD NEITHER BE CHARGED ON DEPOSITS FOR RETURNABLE CONTAINERS, NOR SHOULD SALES TAX BE CHARGED ON CARTONS OR CASES WHICH ARE USED TO HOLD RETURNABLE CONTAINERS. (TAX CODE, BEVERAGE, MATERIAL) CITE: 68 O.S. 1305 [68-1305] (SALES TAX CODE) (ROBERT W. COLE)