Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.0740

(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.