Sec. 151.322. CONTAINERS. (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).
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