Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.1561


195.1561 Pallets. If more than fifty percent of the pallets used to deliver sod are returned to the sellers of the sod, those pallets are regarded as returnable containers even if the seller does not specifically retain title to the pallets and does not take a deposit for their return. 3/12/92. (Am. 2002–2).