Bill > A709

Introduced Session

This bill extends the commercial wrapping supplies and nonreturnable containers sales and use tax exemption to returnable plastic containers and pallets. Currently, all containers for use in a farming enterprise are exempt from sales and use tax whether they are transferred to the customer along with the products or are returnable to the farming enterprise. Currently, all packages and packaging supplies that are used to deliver products to customers and that are transferred to the customers along with the merchandise are exempt from sales and use tax. This includes all nonreturnable containers and pallets. This bill will extend the returnable commercial container exemption beyond farming enterprises and will cover other commercial sales and use of returnable plastic containers and pallets. Returnable plastic containers and pallets are typically used by grocery manufacturers, the home improvement industry and other growing markets for shipping their items in commerce.

Committee Categories

Caroline Casagrande (R),  Samuel Thompson (D), 

Reviewed by the Sales Tax Review Commission Recommend to not enact (on 03/24/2010)