Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.1300 Processing of Fruits and Vegetables for Shipment. A company provides gaseous atmosphere to shippers for the preservation of fruits and vegetables during transportation to market. The process called "Tectrol" consists of replacing the air from freight cars and highway trailers with certain gases and sealing the fruits and vegetables within vinyl plastic envelopes. The company is engaged in a service enterprise and is, therefore, the consumer of the gases and plastic envelope materials, the costs of which are subject to sales or use tax. 6/1/67.