Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
275.0000 GAS, ELECTRICITY AND WATER
(a) DELIVERY THROUGH MAINS, LINES OR PIPES
275.0060 Butane and Propane Gas. Sales of butane and propane gas delivered through pipes come within the exemption of section 6353. If, however, the property sold is in liquid form when it passes through a meter to a consumer, the exemption does not apply even though the meter might show the amount passing through the meter in terms of an equivalent quantity of gas. 3/28/55.