Sales Tax Summary
SURVEY OF SALES AND USE TAXES IMPOSED ON, AND EXEMPTIONS FROM SALES AND USE TAXES FOR, CONTAINERS, PALLETS AND OTHER PACKAGING AND SHIPPING MATERIALS © 2004, 2006 Reusable Pallet and Container Coalition, Inc. All rights reserved. No part of this publication may be reproduced or redistributed in any form or by any electronic or mechanical means without the written permission of the Reusable Pallet and Container Coalition, Inc. TABLE OF CONTENTS SECTION I………………………………………………………….……....Page 3 Taxability of Sales, Leases, and Use of Pallets and Containers, with Notes regarding Exemptions. State by State Table with links to Statutes and Administrative Codes. SECTION II ……………………………………………………………….Page 14 State Exemptions from Sales and Use Tax for Containers, Pallets, and Other Packaging and Shipping Materials. Extensive Survey of State Statutes and Administrative Codes SECTION III ……………………………………………………..………Page 184 State Departments of Tax and Revenue. Tabular Listing of Names, Addresses, and Telephone Numbers for Chief Administrators of State Departments of Tax and Revenue. 2 SECTION I. SUMMARY OF SALES AND USE TAXES ON CONTAINERS, PALLETS AND OTHER PACKAGING AND SHIPPING MATERIALS (INCLUDING REUSABLE PALLETS AND CONTAINERS) A. Introduction Most states in the United States impose a sales tax on sales of tangible personal property to a final user or consumer of the property. The transaction is referred to by various terms, such as “retail sale” or “sale at retail,” and in most jurisdictions, it includes leases, rentals and other transfers of custody or possession in exchange for valuable consideration. Most state statutes contain a provision that declares a presumption that such transactions involving the sale, lease or rental of tangible personal property are taxable.
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