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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.0520

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0520

(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.