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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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400.0000 Packers, Loaders, and Shippers—Regulation 1630
Annotation 400.0230
(a) Generally
400.0230 Zeropacs Used in Shipping Live Brine Shrimp. A taxpayer places frozen Zeropacs (refrigerant gel packs) in the cardboard box used in shipping live brine shrimp to its out-of-state customers. A separate charge is made to the customers for the Zeropacs which are reusable.
The activity of freezing the Zeropacs constitutes a use for shipping purposes. Thus, the taxpayer is liable for tax on its purchase price of the Zeropacs. 11/30/90.