This classification applies to the purchase, repair and sale of used wood pallets.
The manufacture of wood pallets and the repair or reconditioning of wood pallets for other concerns on a fee basis shall be classified as 2757(1), Pallet Mfg., Repair or Reconditioning.
The manufacture of wood boxes, crates or shipping containers shall be classified as 2759, Wooden Box or Container Mfg.
Shown below is the previously published phraseology and footnote | Effective Date |
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PALLET DEALERS — secondhand This classification applies to firms that engage in the purchase, repair and sale of used wooden pallets. | 1/1/2016 |
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