WILLIAMSON, Justice.
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...
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