Texas § 151.3021 PACKAGING SUPPLIES AND WRAPPING.

Texas Statutes

§ 151.3021 — PACKAGING SUPPLIES AND WRAPPING.

Texas § 151.3021

Code TXTax Code

This text of Texas § 151.3021 (PACKAGING SUPPLIES AND WRAPPING.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 151.3021 (2026).

Text

Sec. 151.3021. PACKAGING SUPPLIES AND WRAPPING.

(a)In this section:

(1)"Laundry or dry cleaner" does not include coin- operated or other self-service garment cleaning facilities.

(2)"Wrapping, packing, and packaging supplies" means hangers, safety pins, pins, inventory tags, staples, boxes, paper wrappers, and plastic bags.

(b)Internal and external wrapping, packing, and packaging supplies are exempted from the taxes imposed by this chapter if sold to a person who is a laundry or dry cleaner for use in wrapping, packing, or packaging an item that has been pressed and dry cleaned or laundered by the person operating as a laundry or dry cleaner in the regular course of business.

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Sec. 151.3021. PACKAGING SUPPLIES AND WRAPPING. (a) In this section:
(1) "Laundry or dry cleaner" does not include coin- operated or other self-service garment cleaning facilities.
(2) "Wrapping, packing, and packaging supplies" means hangers, safety pins, pins, inventory tags, staples, boxes, paper wrappers, and plastic bags.
(b) Internal and external wrapping, packing, and packaging supplies are exempted from the taxes imposed by this chapter if sold to a person who is a laundry or dry cleaner for use in wrapping, packing, or packaging an item that has been pressed and dry cleaned or laundered by the person operating as a laundry or dry cleaner in the regular course of business.