Tex. Tax Code § 151.322
This is the official text of Tex. Tax Code § 151.322, part of Texas’s Tax Code — governs state and local taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 151.322. CONTAINERS.
Official statutory text
(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).
(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).
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.