301.4 Containers and Labels.

Containers and labels used in preparing agriculture products for sale and used in preparing turpentine gum, gum spirits of turpentine, and gum resins for sale are exempt under Code Section 12–36–2120(7). For the purposes of this exemption, ‘‘containers’’ means boxes, crates, bags, bagging, ties, barrels, and other containers. This exemption applies to bags sold to: (a) wholesale grain and feed dealers for use as furnished containers of corn and oats. (b) cotton dealers or ginners for use as furnished containers of cotton seed. (c) produce dealers for use as furnished containers of potatoes, cabbage, etc. (d) peanut hullers for use as furnished containers of peanut kernals, hulls, and vines. (e) nurserymen for use as furnished containers of nursery stock. Wrapping paper, wrapping twine, paper bags, and containers, used incident to the sale and delivery of tangible personal property are exempt under Code Section 12–36–2120(14). The above exemptions do not apply to tobacco twine used by farmers incident to the curing of tobacco.