Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE E. SALES, EXCISE, AND USE TAXES · CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
Texas Codes

Tex. Tax Code § 151.322 (2026)

Containers

✓ current as of May 2026
Find cases: SyfertCases citing this section TX-LEGstatutes.capitol.texas.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

Sec. 151.322. 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.

Notes of Decisions
Cited in 8 cases (5 in the last 5 years), 1990–2026 · leading case: Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025).
Sort: Relevance Newest Treatment
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). · cites it 18× “The trial court erred in holding that the specific Container Exemption under Texas Tax Code Section 151.322 did not bar Champion’s claim that the more general Manufacturing Exemption applied to its Containers.”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). · cites it 15× “Texas Tax Code section 151.322 bars Champion’s Containers from qualifying for the more general exemption under Texas Tax Code section 151.”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). · cites it 4× “Moreover, this Court should reject Appellants’ meritless argument that the exemption for certain containers found in Texas Tax Code § 151.322 displaces the plain terms of the Manufacturing Exemptions, which ChampionX satisfies.”
Kelly Hancock, Acting Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (2026). “5 Tex. Tax Code § 151.322. The State relies on East Texas Oxygen Company v.”
Kelly Hancock, Acting Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (2026). “23, 2007, no pet.). On the other hand, the Container Exemption governs certain containers and does not mention manufacturing, and so could apply more broadly to non-manufacturing scenarios.”
Susan Combs, Successor to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas v. Health Care Servs. Corp., a Mut. Legal Reserve Co., Successor to Blue Cross & Blue Shield of Texas, Inc. (Tex. App. 2011). “at 744-45 (analyzing earlier version of Tex. Tax Code Ann. § 151.322 , which covered the sales of containers).”
Susan Combs, Successor to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas v. Health Care Servs. Corp., a Mut. Legal Reserve Co., Successor to Blue Cross & Blue Shield of Texas, Inc. (Tex. App. 2011). “at 744-45 (analyzing earlier version of Tex. Tax Code Ann. § 151.322 , which covered the sales of containers).”
South Texas Chlorine, Inc. v. Bullock, 792 S.W.2d 275 (Tex. App. 1990). “Tex. Tax Code Ann. § 151.322 (1982). Based on the purchase transaction, appellant fails to fit within any of these three exemptions.”
— Tex. Tax Code § 151.322(a) — 2 cases
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “The trial court erred in holding that the specific Container Exemption under Texas Tax Code Section 151.322 did not bar Champion’s claim that the more general Manufacturing Exemption applied to its Containers.”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “Texas Tax Code section 151.322 bars Champion’s Containers from qualifying for the more general exemption under Texas Tax Code section 151.”
— Tex. Tax Code § 151.322(a)(1) — 1 case
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “The trial court erred in holding that the specific Container Exemption under Texas Tax Code Section 151.322 did not bar Champion’s claim that the more general Manufacturing Exemption applied to its Containers.”
— Tex. Tax Code § 151.322(a)(2) — 2 cases
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “The trial court erred in holding that the specific Container Exemption under Texas Tax Code Section 151.322 did not bar Champion’s claim that the more general Manufacturing Exemption applied to its Containers.”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “Texas Tax Code section 151.322 bars Champion’s Containers from qualifying for the more general exemption under Texas Tax Code section 151.”
— Tex. Tax Code § 151.322(a)(3) — 2 cases
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “The trial court erred in holding that the specific Container Exemption under Texas Tax Code Section 151.322 did not bar Champion’s claim that the more general Manufacturing Exemption applied to its Containers.”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “Texas Tax Code section 151.322 bars Champion’s Containers from qualifying for the more general exemption under Texas Tax Code section 151.”
— Tex. Tax Code § 151.322(b)(1) — 1 case
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “The trial court erred in holding that the specific Container Exemption under Texas Tax Code Section 151.322 did not bar Champion’s claim that the more general Manufacturing Exemption applied to its Containers.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.