Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
400.0000 PACKERS, LOADERS, AND SHIPPERS—Regulation 1630
(b) ICE AND DRY ICE
400.0390 Super Ice. "Super Ice" is a chemical solution sealed in plastic containers which may be frozen and used as an ice substitute. When used by a fish company to preserve fish delivered to its customers, the "Super Ice" is considered as being used rather than sold to the customer along with the fish. It also does not qualify as a nonreturnable container since it does not contain the fish delivered but merely preserves the fish from deteriorating while it is delivered. Accordingly, the sale of "Super Ice" to the fish company is a taxable retail sale. 8/29/88.