| (2) Structural components include those parts of a building or machinery in, on, or adjacent to a building, relating to the operation or maintenance of the building (for example, air conditioning or heating systems). However, if the sole justification for installation is to meet
humidity or temperature requirements essential for the operation of other machinery or the processing of plants, animals, or foodstuffs, the structural component is exempt. (j) Ice used on agricultural products. (1) Sales or use tax is not due on ice used to remove field heat from agricultural products. (2) Sales or use tax is not due on bunker ice, top ice, or any ice placed on transportation facilities by growers. For example, ice used inside or outside crates of lettuce to cool the lettuce while being shipped is exempt. (3) Sales or use tax is due on the subsequent icing after the initial icing for the purpose of preservation prior to sale except by the original producer, as that term is defined in subsection (b)(1) of this section. (k) Sales or use tax is not due on ice exclusively used by commercial fishermen on commercial fishing boats in the storing of aquatic species, such as
shrimp and other crustaceans, finfish, mollusks, and other similar creatures.
|Source Note: The provisions of this §3.296 adopted to be effective January 1, 1976; amended to be effective May 17, 1978, 3 TexReg 1582; amended to be effective March 30, 1987, 12 TexReg 824; amended to be effective September 5, 1988, 13 TexReg 4134; amended to be effective December 28, 1993, 18 TexReg 9312; amended to be effective March 5, 1996, 21 TexReg 1584; amended to be effective December 6, 1996, 21 TexReg 11498.