50 IAC 5.1-1-25
50 IAC 5.1-1-25 "Returnable containers" defined
Cite as Ind. Admin. Code tit. 50, r. 5.1-1-25
Sec. 25. "Returnable containers" means those items of tangible personal property that are used to package inventory or other property while
in transit that are reusable. Returnable containers may include:
(1) cooperage;
(2) skids;
(3) bottles;
(4) cases;
(5) pallets; and
(6) other packaging devices.