Coca-Cola Bottling Plants, Inc. v. Johnson

The question is whether the common returnable soft drink bottle, on which a deposit is made on purchase and refunded on return, is a “container” within the meaning of Section 2 of the “Sales and Use Tax Law.”

The appellant, a bottler in Maine, purchased bottles from an Ohio manufacturer. If the bottles were “containers,” the purchase was not “at retail sale” and not taxable. If the bottles were not “containers,” the purchase was “at retail sale” and taxable.

The case is an appeal to the Superior Court from the decision of the State Tax Assessor upon a petition by appellant for reconsideration…