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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 195.0000 Containers and Labels > Annotation 195.0740

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.0740

(a) In General—Nonreturnable Containers

195.0740 Pallets. Pallets used to support clay products and discarded after reaching the final destination qualify for exemption as "nonreturnable containers." 12/12/60.