“The sale of nuts when roasted, kept warm, and then placed into a box or bag and sold warm, is taxable.

Nuts sold at room temperature (even if previously roasted by the seller) by weight or volume as a single item, the price of which varies by the weight or volume, and without eating utensils are nontaxable.”

I do not think there is a tax involved in the moving or transpotation of nuts.

#cashu