Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.0720


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.