It is three tests, and B2B lives in the first one

Almost every argument about B2B packaging is a scope argument being conducted as a producer argument. Separating them fixes most of the confusion on its own.

Test one, is this packaging a covered material at all. B2B and transport exclusions live here, along with the categorical carve-outs for medical, pharmaceutical and hazardous packaging. If the packaging is out of scope, nothing else matters.

Test two, who is the producer. A statutory cascade that stops at the first tier that exists. The familiar five-tier shape, manufacturer then licensee then brand owner then importer then first distributor, is only the Washington, Maryland, Minnesota and Maine shape. Colorado and Oregon run three tiers with no brand-owner tier at all, and California puts a manufacturer that owns or is the licensee of the brand in tier 1. This is worked through state by state on Am I an Obligated Producer?

Test three, are you above the threshold. Separate numbers, separate logic, separate page: de minimis thresholds by state.

Run them in that order and per state. A company can be plainly the producer of packaging that is out of scope, and out of scope in one state for the same item it must report in another.

Two different questions get called the B2B question

They have different answers and they are decided by different provisions, so it is worth knowing which one you are asking.

Question one, I sell empty packaging to another company that fills it and sells it on. This is a converter, a bottle maker, a carton supplier, and the question is whether empty packaging is a covered material in your hands at all, and the answer is generally no, for reasons that have nothing to do with your customer being a business.

Question two, my finished packaged product only ever goes to business customers. This is where the state rules actually operate, and they are more varied than "B2B is excluded". Two states reach it by definition, packaging being only what reaches a consumer for personal, noncommercial use. One turns on the word solely. One counts business customers on municipal collection as consumers. One has only a narrow industrial-input exemption. One does not exclude transport packaging at all and prices some of it. One has no general exclusion of any kind.

Selling empty packaging to a company that fills it

Two authorities answer this expressly, and they come from opposite ends of the strictness scale.

Maryland says it in the regulation. COMAR 26.04.14.02B(21)(c):

"Packaging" does not include packaging that is sold as a product that is empty at the time of sale.

California says it in the PRO's guidance, and California is the state with no general B2B exemption at all. CAA's producer-definitions guidance:

Empty packaging materials not yet used by a good are not "single-use packaging" or otherwise "covered material" under the Act, such that a person is not a producer merely because they manufacture, sell, offer for sale, or distribute such materials.

Circular Action Alliance, Covered Materials and Producer Definitions: California, revised May 2026, page 13. PRO guidance rather than statute, and the interpretation the entity administering the program has published. Maine reaches the same place by definition: 38 MRSA 2146(1)(I) defines packaging material by what leaves a point of sale with, or is received by, the consumer of the product.

If the empty-packaging supplier is outside scope in California, the position holds in the other six. The obligation attaches when the packaging is used by a good that is sold, and it attaches to the party the cascade names, which for an ordinary branded product is the brand owner.

Three things pull it back onto the supplier, and they are the cases worth checking.

Food serviceware is covered even when sold empty. This is the express counter-example and it catches a lot of converters. Oregon's rule at OAR 340-090-0840 says food serviceware "is sold empty or unused to a retailer, a dine-in food establishment or a take-out food establishment, regardless of whether the item is used to prepackage food for resale, is filled on site for food ordered by a customer or is resold as is." A company selling empty cups, clamshells or trays is in a different position from one selling empty cosmetic jars, and the difference is not a matter of degree.

Packaging with no brand on it reaches the manufacturer at tier one. Every state that puts the manufacturer first drafts that tier narrowly enough to catch two things: goods sold under the manufacturer's own brand, and packaging that carries no brand identification at all. Unbranded and generic lines follow the factory whatever the supply agreement says.

Anything you sell under your own brand makes you the brand owner for that slice. A converter with a private-label or own-brand line is the producer for that line and a supplier for the rest.

Being out of scope does not make you free of the work. Every state gives suppliers data duties in practice, because a brand owner cannot file without component material, weight and recyclability data it does not hold. Expect obligated customers to ask, and expect the ask to get more specific each cycle.

B2B and transport packaging, state by state

The short version of each state's position, with what it means for a company selling empty packaging into that state. The full wording for each is in the sections below.

StateB2B and transport packagingIf you sell empty packaging
Oregon Not excludedverified September 9, 2026 Supplier is not the producer. Oregon has no brand-owner tier; ORS 459A.866(1)(a) runs own-brand manufacturer, licensee, importer, and OAR 340-090-0860(1)(a) reaches a brand owner that specifies its packaging at tier 1.
Colorado Excluded, but only where used SOLELY B2Bverified September 9, 2026 Supplier is not the producer. Three-tier cascade with the importer last and no brand-owner tier, C.R.S. 25-17-703(30)(a).
California No general B2B exemptionverified September 9, 2026 Expressly not the producer per CAA guidance. Note tier 1 here reaches a manufacturer that owns OR is the licensee of the brand, PRC 42041(w)(1), which is broader than the other six.
Maine Narrower than a B2B exclusion: business customers on municipal collection count as consumersverified September 9, 2026 Supplier is not the producer. 38 MRSA 2146(1)(I) defines packaging material by what leaves a point of sale with or is received by the consumer, so empties sold as product are not packaging material in the seller's hands. Full five-tier cascade; one of four states where a written assignment can move the duty.
Minnesota Only a narrow industrial-input exemption, three conditions, all requiredverified September 9, 2026 Supplier is not the producer. Full five-tier cascade under Minn. Stat. 115A.1441 subd. 26, and one of four states where a written assignment can move the obligation, subd. 26(a)(6)(i).
Maryland Out by definition: packaging means what reaches a consumer for personal, noncommercial useverified September 9, 2026 Expressly not the producer. COMAR 26.04.14.02B(21)(c): packaging does not include packaging that is sold as a product that is empty at the time of sale. Also one of four states where a written certification can move the obligation, (25)(p).
Washington Out by definition: packaging means what reaches a consumer for personal, noncommercial useverified September 9, 2026 Supplier is not the producer. RCW 70A.208.020(29)(a)(i) puts the manufacturer first but reaches it only for own-brand and unbranded goods; brand owner is tier 3. One of four states where a written assignment can move the duty, (29)(a)(vi)(A).

Excluded, zero rated and priced are three different things

The sentence "B2B transport packaging is excluded" is repeated across the industry and it is wrong in Oregon in a way that costs money.

Oregon does not exclude transport packaging. The CAA Oregon 2026 fee schedule carries a line for "Corrugated Cardboard (Tertiary/transport) non-consumer" at 0.0 cents per pound, listed on the uniform statewide collection list. In scope, reportable, zero rated. It also carries "HDPE (#2)/LDPE (#4) (Pallet Wrap) non-consumer" at 34.0 cents per pound, against 43.0 for general flexible film. That is a discounted line, not an exclusion, and a producer who treats Oregon transport packaging as out will understate a real fee.

Zero rated still has to be reported. DEQ runs a passive claims approach for these two materials: to claim the ORS 459A.863(6)(b)(J) not-discarded-in-Oregon exemption you file no form, but gross volumes must reach CAA by the May 31 deadline. A company that hears "no fee" and stops collecting the data has no way to answer the same question in a state that does charge.

Who applies the wrap decides the answer. DEQ FAQ Q9 says distributor-applied pallet wrap is exempt only where that distributor is not itself the obligated producer under ORS 459A.866(1)(a) to (c). The same roll of film is 34.0 cents or nothing depending on which party in the chain puts it on the pallet.

The word solely is load-bearing in Colorado

C.R.S. 25-17-703(25)(b) excludes packaging used solely in transportation or distribution to nonconsumers, and solely in business-to-business transactions where the covered material is not intended to be distributed to the end consumer. Most summaries of Colorado's exclusion drop that word, and dropping it changes the answer.

Take a corrugated shipper used for retail distribution and also for direct-to-consumer e-commerce. It is not used solely for either, so the exclusion fails for that SKU. Any mixed channel, which describes most producers now, cannot claim the exclusion wholesale. The question in Colorado is not whether the packaging is tertiary. It is whether any unit of that packaging reaches a household.

Colorado also excludes material used exclusively in industrial or manufacturing processes at (13)(b)(VI), which is a narrower gate than it reads at first and turns on the same word.

Can you contract out of it? In four states, with formalities, yes

The standard practitioner line is that a contract moves the cost of an EPR obligation but never the statutory duty. That is right in California, Colorado and Oregon, whose producer definitions contain no assignment provision at all. It is wrong in Washington, Minnesota, Maine and Maryland, and it is wrong in the direction that matters, because a co-packer, private-label supplier or brand licensee that assumes it cannot take on the duty will not put the formalities in place that would let it.

Washington. RCW 70A.208.020(29)(a)(vi)(A) makes another person the producer where that person "has mutually signed an agreement with a producer ... that contractually assigns responsibility to the person as the producer, and the person has joined a registered producer responsibility organization as the responsible producer". The original producer "must provide written certification of that contractual agreement to the producer responsibility organization". Two categories cannot be the assignee: a person producing an agricultural commodity under another manufacturer's brand, and a distributor of a beverage sold in a beverage container.

Minnesota. Minn. Stat. 115A.1441 subd. 26(a)(6)(i) is the Washington provision almost word for word: another person is the producer "where another person has mutually signed an agreement with a producer ... that contractually assigns responsibility to the person as the producer, and the person has joined a registered producer responsibility organization as the responsible producer", with the original producer required to "provide written certification of that contractual agreement to the producer responsibility organization". Read against the Minnesota Office of the Revisor of Statutes text of 115A.1441, which is where this subdivision lives; CAA's Minnesota producer-definitions guidance quotes the same words but labels the section 115A.144.

Maine. 38 MRSA 2146 carries the same structure. A signed agreement assigning the responsibility to act as producer works where the assignee "registers with the stewardship organization to participate in the program on behalf of the person and written certification of the assignment of responsibility is provided to the stewardship organization". Note the practical catch: Maine's stewardship organization RFP drew no bids, so there is currently no organization to register with or certify to.

Maryland. COMAR 26.04.14.02B(25)(p) recognizes a written certification transferring producer responsibility.

Three formalities in three states, two in Maryland, and never a bare clause. In Washington, Minnesota and Maine the mechanism needs a mutually signed agreement, the assignee actually registering with the PRO or stewardship organization as the responsible producer, and written certification going to that organization. Maryland asks for two of the three: the executed agreement and the written certification, with nothing on its face requiring the assignee to register as the responsible producer. Maryland is also the one that removes rather than transfers, since (25)(p) is drafted as an exclusion from the definition of producer, so it takes the first entity out instead of putting the assignee in. A bare indemnity in a supply agreement does none of this and moves nothing anywhere. Co-packing and private-label contracts written before these provisions existed rarely address any of it.

In California, Colorado and Oregon a commercial allocation is still worth having, because it decides who bears the cost and who supplies the data. It just does not decide who is on the hook to the state.

Oregon: B2B and transport packaging

Confirmed

Position: Not excluded

CAREFUL: Oregon does NOT simply exclude tertiary. Four separate subsections do the work and each is narrow: (D) rigid pallets used as a structural foundation for forklift transport, (E) specialty items used exclusively in industrial or manufacturing processes, (H) pallet wrap added by a person that is not the producer of the palletized goods, and (J) any item not ultimately discarded inside the state. Non-consumer tertiary corrugated is on the USCL at 0.0 c/lb and non-consumer pallet wrap is PRICED at 34.0 c/lb against 43.0 for general flexible film. Both are in scope and both must be reported. DEQ runs a passive claims approach for those two: to claim the (J) not-discarded-in-Oregon exemption you file no form, but you must report gross volumes to CAA by the May 31 deadline. And who applies the wrap decides: DEQ FAQ Q9 says distributor-applied pallet wrap is exempt only if that distributor is not the obligated producer under ORS 459A.866(1)(a)-(c).

Where it comes from: ORS 459A.863(6)(b)(D) exempts rigid pallets; (6)(b)(H) reaches pallet wrap added by a non-producer; (6)(b)(J) covers items not ultimately discarded in Oregon. There is no general B2B exclusion.

If you sell empty packaging here: Supplier is not the producer. Oregon has no brand-owner tier; ORS 459A.866(1)(a) runs own-brand manufacturer, licensee, importer, and OAR 340-090-0860(1)(a) reaches a brand owner that specifies its packaging at tier 1.

Full Oregon exemptions →

Colorado: B2B and transport packaging

Confirmed

Position: Excluded, but only where used SOLELY B2B

The word SOLELY is load-bearing and almost nobody writes it down. (25)(b)(I) excludes packaging used SOLELY in transportation or distribution to nonconsumers, and (II) SOLELY in business-to-business transactions where the covered material is not intended to reach the end consumer; (13)(b)(VI) excludes material used EXCLUSIVELY in industrial or manufacturing processes. A corrugated shipper used for retail distribution AND for direct-to-consumer e-commerce is not used solely for either, so the exclusion fails for that SKU. Any mixed channel, which is most producers, cannot claim it wholesale. The question in Colorado is not is this tertiary, it is does any unit of this packaging reach a household.

Where it comes from: C.R.S. 25-17-703(25)(b)(I) and (II) exclude packaging used solely in transportation or distribution to nonconsumers and solely in business-to-business transactions where the covered material is not intended to reach the end consumer. (13)(b)(VI) excludes material used exclusively in industrial or manufacturing processes.

If you sell empty packaging here: Supplier is not the producer. Three-tier cascade with the importer last and no brand-owner tier, C.R.S. 25-17-703(30)(a).

Full Colorado exemptions →

California: B2B and transport packaging

Confirmed

Position: No general B2B exemption

California does not provide a general B2B exemption, and it is the only one of the seven states with none at all. SB 54 covers primary, secondary and tertiary packaging placed on the CA market regardless of whether the sale is B2C or B2B. Producers selling exclusively to business customers are still subject to registration, reporting and fee obligations. The one adjacent relief is definitional rather than an exclusion: CAA's California guidance states that empty packaging materials not yet used by a good are not covered material, so a converter selling empties is not a producer.

Where it comes from: PRC 42041(w) defines the producer with no importer tier and an in-state test. Only narrow categorical exclusions apply, such as beverage containers under the CRV program.

If you sell empty packaging here: Expressly not the producer per CAA guidance. Note tier 1 here reaches a manufacturer that owns OR is the licensee of the brand, PRC 42041(w)(1), which is broader than the other six.

Full California exemptions →

Maine: B2B and transport packaging

Confirmed

Position: Narrower than a B2B exclusion: business customers on municipal collection count as consumers

Narrower than the usual summary, and it changed in 2025. A “consumer” now includes a commercial business that uses or partners with a municipal or state waste management service, so packaging reaching such a business IS in scope. The carve-out is for packaging on a manufacturer's own products where the manufacturer or a producer pays to manage it and it is “used solely for transportation of the products to persons that are not consumers” or generated in the manufacturing process. Note the word solely. There is no general B2B exclusion.

Where it comes from: 38 MRSA 2146(1)(C-1), added by PL 2025 c. 383: a consumer includes a commercial business that uses or partners with a municipal or state waste management service. The only carve-out is packaging on a manufacturer's own products, where the manufacturer or a producer pays to manage it and it is used solely for transportation to persons that are not consumers, or is generated in the manufacturing process.

If you sell empty packaging here: Supplier is not the producer. 38 MRSA 2146(1)(I) defines packaging material by what leaves a point of sale with or is received by the consumer, so empties sold as product are not packaging material in the seller's hands. Full five-tier cascade; one of four states where a written assignment can move the duty.

Full Maine exemptions →

Minnesota: B2B and transport packaging

Signaled

Position: Only a narrow industrial-input exemption, three conditions, all required

Much narrower than 'B2B excluded'. The exemption reaches covered materials that (i) a producer distributes to another producer, (ii) are then used to contain a product distributed to a commercial or business entity for the production of another product, and (iii) are not introduced to anyone other than that entity. All three conditions must hold, so this is an industrial-input exemption. A corrugated shipper carrying finished goods to a retailer meets none of them and is not exempt. Read from CAA's Minnesota producer-definitions guidance, which quotes the statute.

Where it comes from: Minn. Stat. 115A.1441 subd. 16(14) exempts covered materials that a producer distributes to another producer, that are then used to contain a product distributed to a business for the production of another product, and that reach no one else. A shipper carrying finished goods to a retailer meets none of the three. Read from CAA's Minnesota producer-definitions guidance, which quotes the statute; the Revisor text has not been read directly.

If you sell empty packaging here: Supplier is not the producer. Full five-tier cascade under Minn. Stat. 115A.1441 subd. 26, and one of four states where a written assignment can move the obligation, subd. 26(a)(6)(i).

Full Minnesota exemptions →

Maryland: B2B and transport packaging

Confirmed

Position: Out by definition: packaging means what reaches a consumer for personal, noncommercial use

The main test is definitional rather than an exclusion, and it carries an express empty-packaging carve-out. .02B(21)(a): packaging is material that facilitates delivery of a product 'sold or supplied with the product to the consumer for personal, noncommercial use'; (21)(b)(i) includes 'primary, secondary, and tertiary packaging intended for the consumer market'; and (21)(c): 'Packaging does not include packaging that is sold as a product that is empty at the time of sale.' So B2B transport packaging is out because it is not packaging, and a converter selling empties is out by express text. A separate three-part industrial-input exemption at .02B(16)(m) mirrors Minnesota and Washington, and unlike most of the Maryland list it is NOT limited to primary packaging.

Where it comes from: COMAR 26.04.14.02B(21)(a) defines packaging as material that facilitates delivery of a product sold or supplied with the product to the consumer for personal, noncommercial use, and (21)(b)(i) includes primary, secondary and tertiary packaging intended for the consumer market. Transport packaging that never reaches a consumer is not packaging at all. The CMC list is not published until July 1, 2027.

If you sell empty packaging here: Expressly not the producer. COMAR 26.04.14.02B(21)(c): packaging does not include packaging that is sold as a product that is empty at the time of sale. Also one of four states where a written certification can move the obligation, (25)(p).

Full Maryland exemptions →

Washington: B2B and transport packaging

Confirmed

Position: Out by definition: packaging means what reaches a consumer for personal, noncommercial use

The main test is definitional, not an exclusion. Packaging is material that 'is sold or supplied with the product to the consumer for personal, noncommercial use'. Transport and B2B packaging that never reaches a consumer for personal use is simply not packaging under the Act. Exclusivity is not the test; the question is whether any of it is supplied to a consumer for personal, noncommercial use. A separate three-part industrial-input exemption sits at sec. 102(19)(o) and mirrors Minnesota subd. 16(14): distributed producer to producer, then used to contain a product going to a commercial or business entity for the production of another product, and never introduced to anyone else. All three conditions required.

Where it comes from: RCW 70A.208.020(25)(a): packaging is material that is sold or supplied with the product to the consumer for personal, noncommercial use. There is no B2B exclusion because B2B transport packaging is not packaging under the definition, and exclusivity is not the test.

If you sell empty packaging here: Supplier is not the producer. RCW 70A.208.020(29)(a)(i) puts the manufacturer first but reaches it only for own-brand and unbranded goods; brand owner is tier 3. One of four states where a written assignment can move the duty, (29)(a)(vi)(A).

Full Washington exemptions →

Working out your own answer

Run the three tests in order and per state. The scope screener walks all three and returns a per-state read with the rule behind each answer. If the blocker is that you cannot see your volumes by state, that is a separate problem with its own page: reporting volumes you cannot directly measure. For the producer cascade written out state by state see Am I an Obligated Producer?, for the thresholds see de minimis by state, and for what transport packaging actually costs where it is priced see fees by state.

Frequently asked questions

Is B2B packaging exempt from EPR?
Not in the general way most summaries suggest, and the mechanism differs in every state. Washington and Maryland reach it by definition: packaging is only material sold or supplied with a product to the consumer for personal, noncommercial use, so transport packaging that never reaches a consumer is not packaging at all. Colorado excludes packaging used SOLELY in transport to nonconsumers or SOLELY in B2B not intended to reach the end consumer, so one consumer-bound unit breaks it for that SKU. Maine counts a commercial business on municipal or state waste service as a consumer, and carves out only the manufacturer's own solely-transport packaging that it manages and pays for. Minnesota has a narrow three-condition industrial-input exemption for packaging passed producer to producer as an input to another product. Oregon does not exclude transport packaging at all, zero rating non-consumer tertiary corrugated while still requiring it to be reported and pricing non-consumer pallet wrap at 34.0 cents per pound. California has no general B2B exemption: SB 54 reaches primary, secondary and tertiary packaging whether the sale is B2C or B2B.
If I sell empty packaging to another company, am I the producer?
Generally no. CAA’s California producer-definitions guidance states that empty packaging materials not yet used by a good are not covered material, and that a person is not a producer merely because they manufacture, sell, offer for sale or distribute such materials. Maryland says the same thing in regulation: COMAR 26.04.14.02B(21)(c) provides that packaging does not include packaging sold as a product that is empty at the time of sale. Since California is the one state with no general B2B exemption, the conclusion holds in the other six. Three exceptions pull it back: food serviceware is covered even when sold empty, packaging carrying no brand identification reaches the manufacturer at tier one of the cascade, and anything sold under your own brand makes you the brand owner for that line.
Who is the obligated producer for B2B packaging?
The same cascade applies as for consumer packaging, once the packaging is in scope. It runs manufacturer for own-brand and unbranded goods, then licensee, then brand owner, then U.S. importer of record, then first distributor into the state, and it stops at the first tier that exists. For an ordinary branded product that is the brand owner. Colorado compresses it to three tiers with the importer last, and California has no importer tier and applies an in-state test.
Does a contract clause transfer EPR responsibility to my supplier?
In California, Colorado and Oregon, no: their producer definitions contain no assignment provision, so a supply agreement decides who bears the cost and who supplies the data but not who is on the hook to the state. In Washington, Minnesota, Maine and Maryland, yes, with formalities. Washington requires a mutually signed agreement assigning responsibility, the assignee joining a registered producer responsibility organization as the responsible producer, and written certification of the agreement to that organization (RCW 70A.208.020(29)(a)(vi)(A)); agricultural commodity producers under another brand and beverage distributors cannot be the assignee. Minnesota carries the same provision almost verbatim at Minn. Stat. 115A.1441 subd. 26(a)(6)(i). Maine carries the same three-part structure at 38 MRSA 2146, though its stewardship organization RFP drew no bids so there is currently nobody to register with. Maryland is different on both counts: COMAR 26.04.14.02B(25)(p) needs only an executed agreement and the other entity assuming responsibility by written certification, and it excludes the first entity from the producer definition rather than naming the assignee as the producer. A bare indemnity moves nothing in any state.
Is pallet wrap covered by packaging EPR?
In Oregon, yes and it is priced: non-consumer pallet wrap is listed at 34.0 cents per pound against 43.0 for general flexible film, and DEQ FAQ Q9 makes the exemption for distributor-applied wrap turn on whether that distributor is the obligated producer. In Colorado it is out only where used solely in transport to nonconsumers or solely in B2B not intended to reach a consumer. In California it is in scope, because there is no general B2B exemption.