Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
195.0000 Containers and Labels—Regulation 1589
Annotation 195.1448
(b) Returnable Containers
195.1448 Deposits. A firm sells retaining walls and patio pavers. It charges $15 for each pallet furnished with the merchandise. When the customer returns the pallet, the customer receives $13.
The $2 difference is part of gross receipts and is includable in the measure of tax on retail sales. Only the $13 is regarded as a deposit on the returnable container. 2/25/94.