Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
400.0000 PACKERS, LOADERS, AND SHIPPERS—Regulation 1630
(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.