Updated October 3, 2026

Guides ยท Shipping packaging

Who reports shipping boxes and fill: the brand, the 3PL, or both?

It depends on the state. In Oregon, Minnesota, Maryland, Washington and Maine, the producer of shipping packaging is whoever packs the item and ships it to the consumer, which can be your 3PL. In Colorado, the brand and the shipper are both obligated. In California, the brand owner is the producer of all the packaging, including shipper boxes, when it or its 3PL ships. Who is the producer when Amazon fulfills (FBA) is unresolved. In every state, the packaging that directly holds your product follows the normal rule, which usually points to the brand owner.

What counts as shipping packaging

Shipping packaging is covered in all seven states. Oregon's rule lists boxes, envelopes, labels, bubble wrap, packing peanuts, packing paper and tape. Maryland's coverage expressly includes void fill and shipping labels. The product's own packaging (bottle, cap, label, carton) is separate: the brand owner or licensee is normally its producer, and a brand that sets the specs for a co-packer counts as the producer.

State by state

Common setups

What to do next

  1. For each state you ship into, write down who physically packs the order: you, a 3PL, or a marketplace.
  2. Weigh your shipping materials per order (box, mailer, tape, label, fill) separately from the product's own packaging.
  3. If a 3PL packs, put it in writing who reports the shipping packaging in OR, MN, MD and WA, and whether they're registered with CAA.
  4. For California and Colorado, include the shipper box in your own numbers.
  5. If you use FBA and sell into California, flag it as an open question and re-check before the next reporting season.

Know which states you owe in before you sort out who reports.

Check all seven states in two minutes

Sources

General information, not legal advice. Rules change; we re-verify each season.