Appendix A. RULES AND REGULATIONS PROMULGATED IN CONNECTION WITH THE PARISH SALES AND USE TAX

Rule 12. - Ice.

Latest version.

Sales of ice by manufacturers and wholesalers to retail dealers who are actually engaged in the retail business of selling ice to users or consumers, and which retailers have an established place of business, are sales for resale, and resale certificates may be used. All other sales of ice are considered to be sales to consumers, or users and as such, taxable. It is the intent of this rule that the only sales of ice which will be considered sales for resale are sales made by wholesalers and manufacturers to established retail ice dealers.

                    
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