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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 400.0280

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P

400.0000 Packers, Loaders, and Shippers—Regulation 1630

Annotation 400.0280

(b) Ice and Dry Ice

400.0280 Liquid Nitrogen. Liquid nitrogen is not within the meaning of the terms "ice" or "dry ice" used in shipping food products outside the state and is not exempt under section 6359.5 (now 6359.7). 8/24/65. (Am. 2003–1).