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.
[63-3622E, added 1984, ch. 239, sec. 6, p. 578.]