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
195.0520 Lumber for Packing Hops. If lumber is used to make crates for exported hops it becomes a nonreturnable container if resold together with contents and is exempt from tax. If, however, the lumber is used as car strips or for bracing the packages of hops while in transit, it is not exempt. 4/16/57.