| Burrows Paper Corporation | Novolex | Ohio | state | 1995 | undisclosed | | tax credit/rebate |
| International Paper Company | International Paper | Ohio | state | 1995 | undisclosed | | tax credit/rebate |
| Great Lakes Corrugated Corp. | Greif Inc. | Ohio | state | 1995 | undisclosed | | tax credit/rebate |
| International Paper Company | International Paper | Ohio | state | 1997 | undisclosed | | tax credit/rebate |
| The Mead Corporation | WestRock | Ohio | state | 1998 | undisclosed | | tax credit/rebate |
| Greif, Inc. et al. | Greif Inc. | Ohio | state | 1999 | undisclosed | | tax credit/rebate |
| Pratt Industries dba Jet Corr, Inc. | Pratt Industries | Ohio | state | 1999 | undisclosed | | tax credit/rebate |
| International Paper Company | International Paper | Ohio | state | 2001 | undisclosed | | tax credit/rebate |
| International Paper Company | International Paper | Ohio | state | 2001 | undisclosed | | tax credit/rebate |
| International Paper Company | International Paper | Ohio | state | 2001 | undisclosed | | tax credit/rebate |
| Riverwood International Corporation | Graphic Packaging | Ohio | state | 2001 | undisclosed | | tax credit/rebate |
| Huhtamaki, Inc. | Huhtamaki Oyj | Ohio | state | 2001 | undisclosed | | tax credit/rebate |
| International Paper Company | International Paper | Ohio | state | 2001 | undisclosed | | tax credit/rebate |
| Burrows Paper Corporation | Novolex | Ohio | state | 2002 | undisclosed | | tax credit/rebate |
| Graphic Packaging International, Inc. | Graphic Packaging | Ohio | state | 2005 | undisclosed | | tax credit/rebate |
| Sonoco Products Company | Sonoco Products | Ohio | state | 2007 | undisclosed | | tax credit/rebate |
| Appleton Papers Inc. | Appvion | Ohio | state | 2007 | undisclosed | | tax credit/rebate |
| Graphic Packaging International, Inc. | Graphic Packaging | Oregon | state | 2012 | $23,795 | | tax credit/rebate |
| Cascade Tissue Group | Cascades Inc. | Oregon | state | 2013 | $29,391 | | tax credit/rebate |
| Owens Illinois - Brockway Container | O-I Glass | Oregon | state | 2012 | $114,408 | | tax credit/rebate |
| Cascades Tissue Group | Cascades Inc. | Oregon | state | 2013 | $42,025 | | tax credit/rebate |
| Owens Illinois Inc & Subsidiaries | O-I Glass | Oregon | state | 2013 | $2,588 | | tax credit/rebate |
| Boise, Inc. | Packaging Corporation of America | Oregon | state | 2013 | $19,608 | | tax credit/rebate |
| Cascade Tissue Group - Oregon, Inc | Cascades Inc. | Oregon | state | 2013 | $37,100 | | tax credit/rebate |
| Boise Paper | Packaging Corporation of America | Oregon | state | 2013 | $907,066 | | tax credit/rebate |
| Boise White Paper, LLC / Boise Cascade | Packaging Corporation of America | Oregon | state | 2013 | $51,636 | | tax credit/rebate |
| Boise White Paper, LLC. | Packaging Corporation of America | Oregon | state | 2013 | $239,763 | | tax credit/rebate |
| Boise Paper | Packaging Corporation of America | Oregon | state | 2013 | $72,815 | | tax credit/rebate |
| Boise, Inc. | Packaging Corporation of America | Oregon | state | 2013 | $1,400 | | tax credit/rebate |
| Boise Packaging & Newsprint LLC | Packaging Corporation of America | Oregon | state | 2013 | $15,750 | | tax credit/rebate |
| Boise, Inc. | Packaging Corporation of America | Oregon | state | 2013 | $3,500 | | tax credit/rebate |
| SONOCO PLASTICS, INC | Sonoco Products | Missouri | state | 2012 | $12,738 | | tax credit/rebate |
| Domtar Paper Company | Domtar Corp. | South Carolina | state | 2013 | undisclosed | | tax credit/rebate |
| KapStone Charleston Kraft, LLC | WestRock | South Carolina | state | 2013 | undisclosed | | tax credit/rebate |
| MeadWestvaco | WestRock | South Carolina | state | 2013 | undisclosed | | tax credit/rebate |
| CRYOVAC INC (dba. SEALED AIR CORP) | Sealed Air Corp. | Arkansas | state | 2014 | $89,939 | | tax credit/rebate |
| BALL AEROSPACE & TECHNOLOGIES CORP | Ball Corp. | New Mexico | state | 2013 | $1,580,871 | | tax credit/rebate |
| NORAMPAC INDUSTRIES INC. | Cascades Inc. | New York | state | 2012 | $2,214 | | tax credit/rebate |
| Graphic Packaging International, Inc. | Graphic Packaging | California | state | 2014 | $1,150,000 | | tax credit/rebate |
| LONGVIEW FIBRE PAPER & PACKAGING INC | WestRock | Washington | state | 2012 | $6,319 | | tax credit/rebate |
| SILGAN CONTAINERS MANUFACTURING CORPORATION | Silgan | Washington | state | 2012 | $16,671 | | tax credit/rebate |
| BOISE PACKAGING & NEWSPRINT LLC | Packaging Corporation of America | Washington | state | 2012 | $242,732 | | tax credit/rebate |
| BOISE WHITE PAPER LLC | Packaging Corporation of America | Washington | state | 2012 | $660,736 | | tax credit/rebate |
| DOMTAR INDUSTRIES LLC | Domtar Corp. | Washington | state | 2012 | $36,108 | | tax credit/rebate |
| DOMTAR PAPER CO LLC | Domtar Corp. | Washington | state | 2012 | undisclosed | | tax credit/rebate |
| LONGVIEW FIBRE PAPER & PACKAGING INC | WestRock | Washington | state | 2012 | $1,250,704 | | tax credit/rebate |
| NIPPON PAPER INDUSTRIES USA CO LTD | Nippon Paper | Washington | state | 2012 | $188,294 | | tax credit/rebate |
| SIMPSON TACOMA KRAFT COMPANY LLC | WestRock | Washington | state | 2012 | $541,905 | | tax credit/rebate |
| Bemis Packaging, LLC | Amcor | Kentucky | state | 2014 | $500,000 | | tax credit/rebate |
| Aptar Group, Inc. | AptarGroup | Wisconsin | state | 2012 | $2,300,000 | | tax credit/rebate |
| Ball Metal Food Container LLC | Ball Corp. | Wisconsin | state | 2014 | $400,000 | | tax credit/rebate |
| Green Bay Packaging Inc - Mill Division | Green Bay Packaging | Wisconsin | state | 2013 | $105,000 | | tax credit/rebate |
| Neenah Paper, Inc. | Neenah Paper | Wisconsin | state | 2013 | $41,080 | | tax credit/rebate |
| Green Bay Packaging Inc - Mill Division | Green Bay Packaging | Wisconsin | state | 2013 | $1,967,000 | | tax credit/rebate |
| SILGAN CONTAINERS MANUFACTURING CORPORATION | Silgan | Washington | state | 2013 | $16,671 | | tax credit/rebate |
| DOMTAR INDUSTRIES LLC | Domtar Corp. | Washington | state | 2013 | $32,249 | | tax credit/rebate |
| CARAUSTAR MILL GROUP INC | Greif Inc. | Washington | state | 2013 | $48,027 | | tax credit/rebate |
| NIPPON PAPER INDUSTRIES USA CO LTD | Nippon Paper | Washington | state | 2013 | $170,963 | | tax credit/rebate |
| SIMPSON TACOMA KRAFT COMPANY LLC | WestRock | Washington | state | 2013 | $229,463 | | tax credit/rebate |
| BOISE PACKAGING & NEWSPRINT LLC | Packaging Corporation of America | Washington | state | 2013 | $263,661 | | tax credit/rebate |
| LONGVIEW FIBRE PAPER & PACKAGING INC | WestRock | Washington | state | 2013 | $288,394 | | tax credit/rebate |
| BOISE WHITE PAPER LLC | Packaging Corporation of America | Washington | state | 2013 | $373,564 | | tax credit/rebate |
| SIMPSON TACOMA KRAFT COMPANY LLC | WestRock | Washington | state | 2013 | $570,386 | | tax credit/rebate |
| BOISE WHITE PAPER LLC | Packaging Corporation of America | Washington | state | 2013 | $647,042 | | tax credit/rebate |
| LONGVIEW FIBRE PAPER & PACKAGING INC | WestRock | Washington | state | 2013 | $1,368,879 | | tax credit/rebate |
| P H GLATFELTER COMPANY | Glatfelter | Washington | state | 2013 | undisclosed | | tax credit/rebate |
| DOMTAR PAPER CO LLC | Domtar Corp. | Washington | state | 2013 | undisclosed | | tax credit/rebate |
| Rexam Beverage Can Company | Ball Corp. | North Carolina | state | 2013 | $42,268 | | tax credit/rebate |
| Kapstone Kraft Paper Corporation | WestRock | North Carolina | state | 2013 | $28,685 | | tax credit/rebate |
| Domtar Corporation | Domtar Corp. | North Carolina | state | 2013 | $16,250 | | tax credit/rebate |
| Aptargroup, Inc. | AptarGroup | North Carolina | state | 2013 | $5,371 | | tax credit/rebate |
| Kapstone Kraft Paper Corporation | WestRock | North Carolina | state | 2013 | $410,191 | | tax credit/rebate |
| Attends Healthcare Products, Inc. | Domtar Corp. | North Carolina | state | 2013 | $403,145 | | tax credit/rebate |
| Rexam Beverage Can Company | Ball Corp. | North Carolina | state | 2013 | $201,670 | | tax credit/rebate |
| Packaging Corporation of America | Packaging Corporation of America | North Carolina | state | 2013 | $95,445 | | tax credit/rebate |
| Silgan Can Company | Silgan | North Carolina | state | 2013 | $63,142 | | tax credit/rebate |
| Cascades Holding, US, Inc. | Cascades Inc. | North Carolina | state | 2013 | $54,651 | | tax credit/rebate |
| Sealed Air Corporation (US) | Sealed Air Corp. | North Carolina | state | 2013 | $47,836 | | tax credit/rebate |
| Pratt Jet Corr, Inc. | Pratt Industries | North Carolina | state | 2013 | $28,385 | | tax credit/rebate |
| Ball Metal Beverage Container Corporation | Ball Corp. | North Carolina | state | 2013 | $26,417 | | tax credit/rebate |
| Domtar Corporation | Domtar Corp. | North Carolina | state | 2013 | $20,500 | | tax credit/rebate |
| Tin, Inc. | International Paper | North Carolina | state | 2013 | $13,540 | | tax credit/rebate |
| International Paper Company | International Paper | North Carolina | state | 2013 | $222,874 | | tax credit/rebate |
| Dart Container Corporation | Dart Container | North Carolina | state | 2013 | $128,015 | | tax credit/rebate |
| Ball Metal Beverage Container Corporation | Ball Corp. | North Carolina | state | 2013 | $66,327 | | tax credit/rebate |
| Rexam Beverage Can Company | Ball Corp. | North Carolina | state | 2013 | $63,575 | | tax credit/rebate |
| Cascades Holding, US, Inc. | Cascades Inc. | North Carolina | state | 2013 | $55,932 | | tax credit/rebate |
| AEP Industries, Inc. | Berry Global | North Carolina | state | 2013 | $33,126 | | tax credit/rebate |
| Sonoco Plastics, Inc. | Sonoco Products | North Carolina | state | 2013 | $24,164 | | tax credit/rebate |
| Silgan Can Company | Silgan | North Carolina | state | 2013 | $22,529 | | tax credit/rebate |
| Rexam Healthcare Packaging, Inc. | Berry Global | North Carolina | state | 2013 | $20,942 | | tax credit/rebate |
| Berry Plastics Corporation | Berry Global | North Carolina | state | 2013 | $17,405 | | tax credit/rebate |
| Attends Healthcare Products, Inc. | Domtar Corp. | North Carolina | state | 2013 | $16,589 | | tax credit/rebate |
| Rock-Tenn Company | WestRock | North Carolina | state | 2013 | $11,271 | | tax credit/rebate |
| Rexam Closure Systems, Inc. | Berry Global | North Carolina | state | 2013 | $3,736 | | tax credit/rebate |
| Cascades Moulded Pulp, Inc. | Cascades Inc. | North Carolina | state | 2013 | $3,604 | | tax credit/rebate |
| Sealed Air Corporation (US) | Sealed Air Corp. | North Carolina | state | 2013 | $2,150 | | tax credit/rebate |
| Ardagh Glass Inc. | Ardagh Packaging Group | Indiana | state | 2015 | $1,000,000 | | tax credit/rebate |
| AEP Industries, Inc. | Berry Global | Kentucky | state | 2014 | $500,000 | | tax credit/rebate |
| Dart Container Corporation of Kentucky | Dart Container | Kentucky | state | 2014 | $600,000 | | tax credit/rebate |
| Domtar Paper Company LLC | Domtar Corp. | Kentucky | state | 2015 | $290,000 | | tax credit/rebate |
