Texas Tax Code

§ 151.322 — CONTAINERS

TX § 151.322Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS

(a)The following are exempted from the taxes imposed by this chapter:

(1)a container sold with its contents if the sales price of the contents is not taxed under this chapter;

(2)a nonreturnable container sold without contents to a person who fills the container and sells the contents and the container together; and

(3)a returnable container sold with its contents or resold for refilling.

(b)In this section:

(1)"Returnable container" means a container of a kind customarily returned for reuse by the buyer of the contents.

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Legislative history

Acts 1981, 67th Leg., p. 1566, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.10.