Tex. Tax Code § 151.322 · Subchapter H. EXEMPTIONS
CONTAINERS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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).
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1566, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.10.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 364db2c63b827812928ee067319d5f05f8144968cfea46d2473866f668cb1451
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
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