Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
400.0000 PACKERS, LOADERS, AND SHIPPERS—Regulation 1630
(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).