CA Rev & Tax Code Section 6364

There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of and the storage, use, or other consumption in this state of:

(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 part.

(c)

Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for refilling.

(d)

Containers, when sold or leased without the contents to persons who place food products for human consumption in the container for shipment, provided the food products will be sold, whether in the same container or not, and whether the food products are remanufactured or repackaged prior to sale.

(e)

For purposes of this section, “returnable containers” means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are “nonreturnable containers.”

Source: Section 6364, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6364.­.

Last Updated

Aug. 19, 2023

§ 6364’s source at ca​.gov