Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(a) IN GENERAL—NONRETURNABLE CONTAINERS
195.0480 Hop cloth used in packaging hops would be considered a nonreturnable container if it is the custom of the trade not to return the hop cloth to the packers by their customers for reuse, and purchases thereof by a packer would be exempt from both sales and use taxes. 9/30/54.