Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(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.