Goods are sold for resale where they are sold for use as a raw
material in the production of a specific product to be sold, such as
sales of coal for the production of coke, coal gas, or electricity, or
sales of liquefied-petroleum-gas for the production of chemicals or
synthetic rubber. However, the goods are not considered sold for resale
if sold for general industrial or commercial uses, such as coal for use
in laundries, bakeries, nurseries, canneries, or for space heating, or
ice for use by grocery stores or meat markets in cooling and preserving
groceries and meat to be sold. Similarly, ice used for cooling soft
drinks while in storage will not be considered sold for resale. On the
other hand, ice or ice cubes sold for serving soft drinks or other
beverages will be considered as sales for resale.
