Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(a) IN GENERAL—NONRETURNABLE CONTAINERS
195.0070 Bee Boxes. Tax applies to retail sales of new or used bee boxes to beekeepers in this state unless the sale is exempt as an occasional sale. 8/5/75; 5/20/96.