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 195.1448


195.1448 Deposits. A firm sells retaining walls and patio pavers. It charges $15 for each pallet furnished with the merchandise. When the customer returns the pallet, the customer receives $13.

The $2 difference is part of gross receipts and is includable in the measure of tax on retail sales. Only the $13 is regarded as a deposit on the returnable container. 2/25/94.