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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 400.0000 Packers, Loaders, and Shippers > Annotation 400.0060

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P

400.0000 Packers, Loaders, and Shippers—Regulation 1630

Annotation 400.0060

(a) Generally

400.0060 Fruit Preservatives. Fumold and Ethylene oxide gas placed in packed bags of fruit as preservatives during shipment are subject to tax. The packer or shipper makes a use of these items. 8/21/53.