Returnable containers; nonreturnable packaging
Sec. 9. (a) As used in this section, "returnable containers" means
containers customarily returned by the buyer of the contents for reuse
as containers.
(b) Sales of returnable containers are exempt from the state gross
retail tax if the transaction constitutes selling at retail as defined in
IC 6-2.5-4-1 and if the returnable containers contain contents.
(c) Sales of returnable containers are exempt from the state gross
retail tax if the containers are transferred empty for the purpose of
refilling.
(d) Sales of wrapping material and empty containers are exempt
from the state gross retail tax if the person acquiring the material or
containers acquires them for use as nonreturnable packages for
selling the contents that he adds.
As added by Acts 1980, P.L.52, SEC.1.
Last modified: May 28, 2006