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BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.0480

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C

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195.0000 Containers and Labels—Regulation 1589

Annotation 195.0480

(a) In General—Nonreturnable Containers

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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.