Shipping Pallets Ruled Not Taxable – Potential Pennsylvania Sales Tax Refund Opportunity

November 19, 2012 01:54 PM

Manufacturers & Distributors

On October 16, 2012, the Supreme Court of Pennsylvania (“Court”) reversed the order of the Pennsylvania Board of Finance and Revenue on the applicability of sales tax to wooden pallets.  Specifically, the Court found that pallets were not by themselves containers and, as such, could not be returnable containers.  Therefore, pallets, regardless of whether they are returnable or not, should fall within the exemption from Pennsylvania sales tax for wrapping supplies.  The Court’s ruling reverses Pennsylvania’s long-standing position on the taxation of leased pallets and puts many companies in a position of having overpaid Pennsylvania sales tax.

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