Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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400.0000 PACKERS, LOADERS, AND SHIPPERS—Regulation 1630

Annotation 400.0020


400.0020 Carbon Dioxide. Under section 6359.8, the sale to and use by the consumer of carbon dioxide used in packing and transporting fruits and vegetables for human consumption is exempt from sales and use taxes provided the fruits and vegetables are not sold to the ultimate consumer in a package that contains the carbon dioxide.

Therefore, the packer, loader, or shipper is the consumer of the carbon dioxide in providing the service. It may issue an exemption certificate with respect to such property where the sale and use satisfy the requirements of the exemption provided by section 6359.8. 3/14/95.