Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

400.0000 PACKERS, LOADERS, AND SHIPPERS—Regulation 1630

Annotation 400.0380

(b) ICE AND DRY ICE

400.0380 Shipping Non-Food Items. A company engaged in heat-treating aluminum is the consumer of dry ice used for the purpose of keeping aluminum parts cold while shipping them to customers subsequent to treatment; it may therefore be purchased on a tax-paid basis and the charge made to customers on account of the ice need not be included in the measure of the tax declared and paid on its returns. 4/15/60.