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 400.0320


400.0320 Precooling. Ice used for precooling grapes to be shipped in interstate commerce is exempt from tax whether or not the grapes are held in storage prior to shipment, provided the grapes are not processed after precooling; the subsequent gassing of the grapes to prevent molding does not constitute further processing. However, the use of ice for storing grapes from the end of the harvest season until the date of shipment is a non-exempt use and all sales of ice delivered ten days after the harvest season are presumed to be used for such storage purposes. 7/19/61.