Ind. Code § 6-2.5-5-9 – Returnable containers; nonreturnable packaging

(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. (1) selling the contents that the person adds; or
2. (2) shipping or delivering tangible personal property that:
  1. (A) is owned by another person;
  2. (B) is processed or serviced for the owner; and
  3. (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.