Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(b) RETURNABLE CONTAINERS
195.1562 Pallets. The purchase of empty pallets by trucking companies to give to their customers to replace loaded ones which they take from their customers constitutes returnable containers. Therefore, the sales of the pallets to the trucking companies for such purposes are subject to the sales tax. 5/10/96.