You can purchase nonreturnable packaging materials used to package products exempt from sales tax. Give your supplier a completed Form ST3, Certificate of Exemption. Specify the resale exemption.
Examples of nonreturnable packaging materials:
- Bubble wrap, shipping peanuts, tissue paper
- Cartons, containers, cans, and boxes
- Nonreturnable pallets and skids
- Plastic or paper bags
- Product identification labels
- Stuffing materials (straw, dry ice, shredded paper, etc.)
- Warranty cards, owner manuals, instruction sheets
Clothing for general use is exempt from tax, such as the following:
- Caps and hats
For more information, see Clothing.