{"data":{"id":"us-tx/tex.-tax-code-151.322","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.322","heading":"CONTAINERS.","body":"(a) The following are exempted from the taxes imposed by this chapter:\n(1) a container sold with its contents if the sales price of the contents is not taxed under this chapter;\n(2) a nonreturnable container sold without contents to a person who fills the container and sells the contents and the container together; and\n(3) a returnable container sold with its contents or resold for refilling.\n(b) In this section:\n(1) \"Returnable container\" means a container of a kind customarily returned for reuse by the buyer of the contents.\n(2) \"Nonreturnable container\" means a container other than a returnable container.\n(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).\nActs 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.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER H. EXEMPTIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.322","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"52fd18d167497ad446ca67f34374375f17e6e24b7a7b89ff13d564cc3cdc0b10","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.321","next":"us-tx/tex.-tax-code-151.323"},"notice":"GroundRules: Original legal text. Not legal advice."}