Texas § 151.322 CONTAINERS.

Texas Statutes

§ 151.322 — CONTAINERS.

Texas § 151.322

Code TXTax Code

This text of Texas § 151.322 (CONTAINERS.) 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. § 151.322 (2026).

Text

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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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).