Indiana – Use of a Palletizer Does Not Qualify for Manufacturing Exemption

SALT Report 2950 – The Indiana Department of Revenue issued a letter of finding regarding a Taxpayer’s purchase and use of palletizers. The Taxpayer is a manufacturer and distributor of plastic containers, drums, and pails.  The Taxpayer stated that the Continue reading Indiana – Use of a Palletizer Does Not Qualify for Manufacturing Exemption

Kansas – Taxability of Pallets Used to Store and Ship Manufactured Products

SALT Report 2929 – The Kansas Department of Revenue issued a private letter ruling regarding the application of sales tax to leases of wooden and plastic pallets that are used to store and ship manufactured products. The Taxpayer leases pallets Continue reading Kansas – Taxability of Pallets Used to Store and Ship Manufactured Products

Pennsylvania – Supreme Court Rules that Pallets are Exempt Wrapping Supplies

SALT Report 1829 – The Pennsylvania Supreme Court affirmed a lower court’s decision that wood pallets are not returnable containers and as a result, qualify for an exemption from sales and use tax as wrapping supplies. The Department of Revenue … Continue reading Pennsylvania – Supreme Court Rules that Pallets are Exempt Wrapping Supplies

Virginia – Pallets Used in Distribution are Taxable

SALT Report 1509 – The Virginia Department of Taxation ruled that a taxpayer’s purchases of pallets are subject to Virginia retail sales and use tax. The taxpayer markets, and distributes accent rugs and floor mats, and imports finished rugs that … Continue reading Virginia – Pallets Used in Distribution are Taxable

Kansas – Taxability of Pallets and Shrink Wrap Used in Manufacturing

SALT Report 1225 – An opinion letter issued by the Kansas Department of Revenue discusses sales tax obligations regarding purchases of pallets and shrink wrap. The letter addresses a situation in which a manufacturer shrink wraps its product onto … Continue reading Kansas – Taxability of Pallets and Shrink Wrap Used in Manufacturing