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
195.0740 Pallets. Pallets used to support clay products and discarded after reaching the final destination qualify for exemption as "nonreturnable containers." 12/12/60.