Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
275.0000 GAS, ELECTRICITY AND WATER
(a) DELIVERY THROUGH MAINS, LINES OR PIPES
275.0040 Bottled Water. The exemption in section 6353 pertains only to water delivered through mains or pipes and so does not apply to bottled water. 8/26/64.