SHIPPING CONTAINERS AS ORIGINAL PACKAGES: ARE CONTAINERIZED IMPORTS IMMUNE FROM STATE TAXATION

Technological innovation has occurred in the shipping industry which may soon be the source of widespread litigation involving the application of the original package doctrine. Prior to the advent of containerization, the only packages involved were the actual boxes or cases in which the goods were shipped. After arrival at the warehouse of the importer, if these boxes or cases were broken, and goods inside were exposed or removed, the "original package" was held to have been broken, and the goods become subject to state taxation. It should be recognized that the container process is fundamentally concerned only with the mode of transportation of the goods and does not alter the essential nature of the transaction. Goods imported in commercially reasonable units, in a bona fide transaction, should not lose their immunity from state taxation merely because of the mode of transport which the shipper and carrier happen to choose.

  • Authors:
    • Kelley Jr, W J
  • Publication Date: 1975

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Filing Info

  • Accession Number: 00125871
  • Record Type: Publication
  • Source Agency: Ohio State Law Journal
  • Files: TRIS
  • Created Date: Nov 5 1975 12:00AM