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 400.0220


400.0220 Salt. Carriers are consumers of the salt which they use to refrigerate merchandise for shippers. This is true even if they bill the shipper separately for such salt. The ice or dry ice exemption does not apply and the sale of the salt to the carrier is 100 percent taxable irrespective of whether or not the food products are shipped in interstate commerce. 10/14/54.