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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 195.1561

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.1561

(b) Returnable Containers

195.1561 Pallets. If more than fifty percent of the pallets used to deliver sod are returned to the sellers of the sod, those pallets are regarded as returnable containers even if the seller does not specifically retain title to the pallets and does not take a deposit for their return. 3/12/92. (Am. 2002–2).