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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 195.1563
(b) Returnable Containers
195.1563 Pallets—Bakery Transportation Racks. Bakery transportation racks were developed to make the shipment, transportation and delivery of fresh baked products more efficient and effective. The racks hold freshly baked products and are used to deliver these products to distribution centers or retail outlets without damage. Racks of this kind are considered to be a specialized type of pallet functioning in a specialized industry. Therefore, bakery transportation racks are containers as defined in Regulation 1589 and qualify for the exemption from tax provided by section 6364. 1/14/02.