US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622E.  CONTAINERS. There is exempted from the taxes imposed by this
chapter the sale or purchase of containers in the following categories:
    (a)  Nonreturnable containers when sold without the contents to persons
who place the contents in the container and sell the contents together with
the container.
    (b)  Containers when sold with the contents if the sales price of the
contents is not required to be included in the measure of the taxes imposed by
this act.
    (c)  Returnable containers when sold with the contents in connection with
a retail sale of the contents or when resold for filling.