Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(b) RETURNABLE CONTAINERS
195.1598 Reconditioning of Pallets. If the reconditioning of pallets involves merely adding a few nails where necessary, replacing an occasional board, and cleaning and repainting, the pallets are regarded as maintaining their status as used and their sales are sales of used returnable containers resold for refilling. 2/16/89.