Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
400.0000 PACKERS, LOADERS, AND SHIPPERS—Regulation 1630
(b) ICE AND DRY ICE
400.0240 Aircraft. Dry ice sold and used in refrigerating food served as meals on aircraft is not within the exemption of section 6359.7. The statutory exemption only applies in cases where food products are shipped as cargo in the usual sense to an out-of-state destination. 4/18/55.