Important Notice: Pallets and Packaging Exemption

Sales tax is not due on pallets used to package tangible personal property being sold directly to consumers.  As long as a separate charge is not billed to the consumer, a pallet accompanying the purchased product will be considered exempt packaging, regardless of how the product is attached to the pallet or if the pallet is returned to the seller following delivery of the product to the consumer.  For more information, read important notice #18-16 here.