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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 400.0240

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P

400.0000 Packers, Loaders, and Shippers—Regulation 1630

Annotation 400.0240

(b) Ice and Dry Ice

400.0240 Aircraft. Dry ice sold and used in refrigerating food served as meals on aircraft is not within the exemption of section 6359.7. The statutory exemption only applies in cases where food products are shipped as cargo in the usual sense to an out-of-state destination. 4/18/55.