California Statutes
§ 6359.7. — 6359.7. (Added by Stats. 1985, Ch. 1045, Sec. 1.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 4. CHAPTER 4. Exemptions·Art. 1. ARTICLE 1. General Exemptions
As incidental to the exemption provided for in Section 6359, there are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of ice or dry ice used or employed in packing and shipping or transporting food products for human consumption when the food products are shipped or transported in intrastate, interstate, or foreign commerce by common carriers, contract carriers, or proprietary carriers.
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California § 6359.7. (6359.7. (Added by Stats. 1985, Ch. 1045, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1985, Ch. 1045, Sec. 1. Effective September 27, 1985. Operative January 1, 1986, by Sec. 3 of Ch. 1045.