There is exempted from the taxes imposed by this chapter the sale or purchase of containers in the following categories: (a) Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container. (b) Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this act. (c) Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for filling.
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