Section 41.3. Dry ice for packaging ice cream

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The sale of dry ice when purchased for internal packaging in conjunction with the sale of ice cream to others is not subject to tax. The purchaser shall tender an exemption certificate to his supplier setting forth thereon that the property purchased constitutes a wrapping supply for use in wrapping property for delivery to others. Reference should be made to § 32.6 (relating to wrapping supplies, equipment and services).

The provisions of this § 41.3 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686.

                    
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