Shoe displays and in-store footwear racks exempt from plastic packaging tax

A footwear company asks whether shoe display units and in-store footwear racks are subject to the special tax on non-reusable plastic packaging. The DGT responds that they are not liable because they are reusable or do not fall within the tax categories.

Footwear display and retail racks are exempt from the special plastic packaging tax due to their reusability or exclusion from defined tax categories.