Md. Code Regs. 03.06.01.29
In general, ice, including ice for household consumption, is not food for sales and use tax purposes. If, however, ice is sold as a component of food, such as in a beverage other than an alcoholic beverage, the provisions of the law concerning the sale of food shall apply. In all other instances, the sale of ice, including the sale of ice sculptures, is subject to taxation to the same extent as other tangible personal property. For example, if ice is used for packing a commodity during shipment, and title to the ice will pass to the buyer along with the commodity, the packer may issue a resale certificate for the ice. If, however, only the commodity and not the ice will be transferred, the purchase of the ice is taxable.
Md. Code Regs. 03.06.01.29
Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)