Texas § TX.151.322 - CONTAINERS
Full text of Texas The Texas Constitution § TX.151.322 — CONTAINERS, with citation guidance and answers to common questions.
§ TX.151.322. CONTAINERS
CONTAINERS. (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). Acts 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.
Frequently Asked Questions About Texas § TX.151.322
What does The Texas Constitution § TX.151.322 cover?
Section TX.151.322 ("CONTAINERS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.151.322?
A common citation format is "The Texas Constitution § TX.151.322" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.151.322 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.