Containers Returnable/Nonreturnable

Sections 63-3622, 63-3620E, Idaho Code 01. Container. A container encloses or will enclose tangible personal property which is sold at wholesale or retail. A container may be comprised of one (1) or more components. Items used as shipping supplies which don’t enclose the product are not considered to be containers. (7-1-26) 02. Taxable Containers. Containers subject to sales and use tax include containers used by persons who are providing a service rather than selling a product. (7-1-26) 03. Supplies. Shipping, selling, or distribution supplies are not considered to be containers and are taxable when purchased by the shipper, seller, or distributor, such as: (3-31-22) a. Shipping pallets and lumber stickers when not banded or shrink wrapped to the product to be sold, thereby not becoming a part of the container. (3-31-22) b. Banding or binders used to secure goods to transportation equipment. (3-31-22) c. Price stickers and address labels affixed to containers that don’t provide any product information such as weight, quantity, nutritional value, or other necessary product description. (7-1-26) 04. Examples. Available at Sales and Use Tax Rules Examples. (7-1-26)