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
195.0120 Bungs and Corks. Sales of wood bungs and tap corks to breweries are considered as nonreturnable container material exempt from tax. 2/8/54.