(1)(a) For items sold in packaging at a physical retail location in this state:
(A) If the item is sold in packaging under the manufacturer’s own brand or is sold in packaging that lacks identification of a brand, the producer of the packaging is the person that manufactures the packaged item;
(B) If the item is manufactured by a person other than the brand owner, the producer of the packaging is the person that is the licensee of a brand or trademark under which a packaged item is used in a commercial enterprise, sold, offered for sale or distributed in or into this state, whether or not the trademark is registered in this state; or
(C) If there is no person described in subparagraphs (A) and (B) of this paragraph within the United States, the producer of the packaging is the person that imports the packaged item into the United States for use in a commercial enterprise that sells, offers for sale or distributes the item in this state.
(b) For items sold or distributed in packaging in or into this state via remote sale or distribution:
(A) The producer of packaging used to directly protect or contain the item is the same as the producer for purposes of paragraph (a) of this subsection.
(B) The producer of packaging used to ship the item to a consumer is the person that packages and ships the item to the consumer.
(c) For all other packaging that is a covered product, the producer of the packaging is the person that first distributes the packaged item in or into this state.
(2)(a) For printing and writing paper that is a magazine, newspaper, catalog, telephone directory or similar publication, the producer is the publisher.
(b) For printing and writing paper not described in paragraph (a) of this subsection, the producer is:
(A) The person that manufactures the printing and writing paper under the manufacturer’s own brand;
(B) If the printing and writing paper is manufactured by a person other than the brand owner, the person that the owner or licensee of a brand or trademark under which the printing and writing paper is used in a commercial enterprise, sold, offered for sale or distributed in or into this state, whether or not the trademark is registered in this state; or
(C) If there is no person described in subparagraphs (A) and (B) of this paragraph within the United States, the person that imports the printing and writing paper into the United States for use in a commercial enterprise that sells, offers for sale or distributes the printing and writing paper in this state.
(3) The producer of food serviceware is the person that first sells the food serviceware in or into this state. [2021 c.681 §3]