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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 400.0260

Sales and Use Tax Annotations


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P

400.0000 Packers, Loaders, and Shippers—Regulation 1630

Annotation 400.0260

(b) Ice and Dry Ice

400.0260 Fishermen. Sale of ice to fishermen for preserving their catch of fish to be used for human consumption is exempt from the tax, if transported between a point or points beyond the territorial waters of this state and unloading docks in this state. 6/30/50.