61 Pa. Code § 41.3 — Dry ice for packaging ice cream

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). Source The provisions of this § 41.3 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.