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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 400.0340

Sales and Use Tax Annotations


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P

400.0000 Packers, Loaders, and Shippers—Regulation 1630

Annotation 400.0340

(b) Ice and Dry Ice

400.0340 Processing—Use Before. The exemption of ice applies only in the packing and shipping of food products in interstate commerce. It does not apply to ice used as cooling agents of products prior to processing. 3/2/56.