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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 195.1560

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.1560

(b) Returnable Containers

195.1560 Pallets. Wooden pallets purchased by a ceramics manufacturer for use in shipping ceramics to its customers, constitute returnable containers and sales for such use are subject to tax. 12/7/55.