Indiana Rules Non-Returnable Packaging Materials and Equipment Subject to Sales and Use Tax

• Indiana ruled that a logistics company’s purchases of non-returnable packaging materials and related equipment are subject to sales and use tax.
• The company’s packaging materials include bags, boxes, bubble wrap, labels, stretch wrap, tape, pallets, and crates.
• Exemption for non-returnable packaging materials applies only if used for shipping items processed for owners who will sell them as part of their manufacturing or production business.
• The company’s packaging activities did not meet the exemption criteria.

Source: taxconnex.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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