California Code
ARTICLE 1 - General Exemptions
Section 6359.7.

6359.7. 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.

(Added by Stats. 1985, Ch. 1045, Sec. 1. Effective September 27, 1985. Operative January 1, 1986, by Sec. 3 of Ch. 1045.)

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Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 1 - SALES AND USE TAXES

CHAPTER 4 - Exemptions

ARTICLE 1 - General Exemptions

Section 6351.

Section 6352.

Section 6353.

Section 6354.

Section 6355.

Section 6356.

Section 6356.5.

Section 6356.6.

Section 6357.

Section 6357.1.

Section 6357.3.

Section 6357.4.

Section 6357.5.

Section 6357.7.

Section 6358.

Section 6358.1.

Section 6358.2.

Section 6358.4.

Section 6358.5.

Section 6359.

Section 6359.1.

Section 6359.2.

Section 6359.3.

Section 6359.4.

Section 6359.45.

Section 6359.7.

Section 6359.8.

Section 6360.

Section 6360.1.

Section 6361.

Section 6361.1.

Section 6361.5.

Section 6362.3.

Section 6362.5.

Section 6362.7.

Section 6362.8.

Section 6363.

Section 6363.2.

Section 6363.3.

Section 6363.4.

Section 6363.5.

Section 6363.6.

Section 6363.7.

Section 6363.8.

Section 6363.9.

Section 6363.10.

Section 6364.

Section 6364.5.

Section 6365.

Section 6366.

Section 6366.1.

Section 6366.2.

Section 6366.3.

Section 6366.4.

Section 6366.5.

Section 6367.

Section 6368.

Section 6368.1.

Section 6368.2.

Section 6368.5.

Section 6368.7.

Section 6368.8.

Section 6368.9.

Section 6369.

Section 6369.1.

Section 6369.2.

Section 6369.4.

Section 6369.5.

Section 6369.6.

Section 6369.7.

Section 6370.

Section 6370.5.

Section 6371.

Section 6373.

Section 6374.

Section 6375.

Section 6375.5.

Section 6376.

Section 6376.1.

Section 6376.2.

Section 6376.5.

Section 6377.

Section 6377.1.

Section 6378.

Section 6379.

Section 6379.5.

Section 6379.8.

Section 6380.