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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 151. LIMITED SALES, EXCISE, AND USE TAX |
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Subchapter H. EXEMPTIONS |
Sec. 151.322. CONTAINERS
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(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.
(2) "Nonreturnable container" means a container other than a returnable container.
(3) "Container" means glass, plastic, or metal bottles, cans, barrels, and cylinders, but does not include any item of a type described in Section 151.302(d).