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 195.1562

(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.