Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

G

275.0000 GAS, ELECTRICITY AND WATER

Annotation 275.0060

(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.