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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 195.1598

Sales and Use Tax Annotations


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C

195.0000 Containers and Labels—Regulation 1589

Annotation 195.1598

(b) Returnable Containers

195.1598 Reconditioning of Pallets. If the reconditioning of pallets involves merely adding a few nails where necessary, replacing an occasional board, and cleaning and repainting, the pallets are regarded as maintaining their status as used and their sales are sales of used returnable containers resold for refilling. 2/16/89.