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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 400.0300

Sales and Use Tax Annotations


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P

400.0000 Packers, Loaders, and Shippers—Regulation 1630

Annotation 400.0300

(b) Ice and Dry Ice

400.0300 Precooling. Sales of ice used in precooling food products for human consumption for shipment in interstate commerce is exempt from sales tax. 9/28/55.