Containers; exemption

Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of:

(1) Nonreturnable containers when sold without contents to persons who place contents in the container and sell the contents together with the container;

(2) Containers when sold with contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by the Nebraska Revenue Act of 1967; and

(3) Returnable containers when sold with contents in connection with a retail sale of the contents or when resold for refilling. For purposes of this section, returnable containers means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are nonreturnable containers.