Texas Tax Code - TAX § 151.322. Containers

(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.

(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).