Indiana Code — Title 6 (Taxation)
IC 6-2.5-5-9
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:
# (1)
selling the contents that the person adds; or
# (2)
shipping or delivering tangible personal property that:
# (A)
is owned by another person;
# (B)
is processed or serviced for the owner; and
# (C)
will be sold by that owner either in the same form or as a part of other tangible personal property produced by that owner in the owner's business of manufacturing, assembling, constructing, refining, or processing.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.137-2012, SEC.48.
Amendment history
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.137-2012, SEC.48.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-5-0.4 · Intent of general assembly adding section 36 of this…
- 6-2.5-5-1 · Animals, feed, seed, and chemicals; race horse in a claiming
- 6-2.5-5-2 · Agricultural machinery, tools, and equipment; scope of
- 6-2.5-5-3 · Exemption; acquisition for direct use in direct production
- 6-2.5-5-4 · Property for use in producing machinery, tools, or equipment
- 6-2.5-5-5 · Repealed
- 6-2.5-5-5.1 · Exemption; acquisition for direct consumption in direct
- 6-2.5-5-6 · Exemption; acquisition for incorporation into product for…
- 6-2.5-5-7 · Materials used in construction business, public street, or…
- 6-2.5-5-8 · "New motor vehicle"; property acquired for resale, rental,…
- 6-2.5-5-8.2 · Aircraft acquired for rental or leasing in the ordinary…
- 6-2.5-5-8.5 · Power subsidiary; public utility
- 6-2.5-5-9 · Returnable containers; nonreturnable packaging
- 6-2.5-5-10 · Electric or steam utilities; production plant or power
- 6-2.5-5-10.5 · Tangible personal property exemption; public utility or…
- 6-2.5-5-10.7 · Tangible personal property exemption; component of solar…
- 6-2.5-5-11 · Gas utilities; production or storage plants and expenses
- 6-2.5-5-12 · Water utilities; plants and expenses
- 6-2.5-5-12.5 · Wastewater utilities; plants and expenses
- 6-2.5-5-13 · Intrastate telecommunication services; video, Internet…
- 6-2.5-5-14 · Public utilities; acquisitions of personal property
- 6-2.5-5-15 · Repealed
- 6-2.5-5-15.5 · Motor vehicles; intrafamilial title transfers
- 6-2.5-5-16 · State or local government acquisitions
- 6-2.5-5-16.5 · Repealed