Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(b) RETURNABLE CONTAINERS
195.1560 Pallets. Wooden pallets purchased by a ceramics manufacturer for use in shipping ceramics to its customers, constitute returnable containers and sales for such use are subject to tax. 12/7/55.