Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(a) IN GENERAL—NONRETURNABLE CONTAINERS
195.0100 Bottles Purchased for Use in Producing Sparkling Wines. Bottles used merely as containers of wine during the fermentation process and which do not contribute to the manufacturing process in any other way, are exempt as containers under section 6364, provided they are resold with the wines. 4/1/53.