043.01 Container means the materials used to contain, cover, wrap, or package a product for sale, shipment, or delivery. Container includes boxes, bottles, cans, bags, sacks, and wrap ping materials, such as paper, tape, string, and labels.
Containers are either returnable containers or nonreturnable containers.
Returnable container means a reusable container that is normally returned to the seller by the buyer of the con tents of the container. A returnable container includes any container on which there is a deposit that is refunded to the purchaser of the contents when the container is returned. Nonreturnable containers are all containers that are not returnable containers. The collecting or refunding of deposits on returnable containers is exempt. Empty nonreturnable containers are exempt if purchased by a person who will fill the container and sell the contents and the container together.