Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

275.0000 GAS, ELECTRICITY AND WATER

Annotation 275.0020

(a) DELIVERY THROUGH MAINS, LINES OR PIPES

275.0020 Air for Aqua Lung. Although the tax applies to sales of air previously compressed into cylinders delivered to the purchaser, the tax does not apply to the charge for servicing aqua lungs with compressed air where the customer furnishes the aqua lung and the taxpayer merely furnishes the services of his compressor. 7/17/59.