Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.0720

(a) IN GENERAL—NONRETURNABLE CONTAINERS

195.0720 Pallets. Pallets which are resold to customers of brick along with the brick and are nonreturnable may be purchased ex-tax as nonreturnable containers. This is true only if such pallets are not customarily returned by the brick customers for reuse. 6/27/56.