Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
275.0000 GAS, ELECTRICITY AND WATER
(a) DELIVERY THROUGH MAINS, LINES OR PIPES
275.0080 Butane and Propane—Meters. When liquefied butane or propane gas is delivered by a vendor into his tank located on the customer's premises and the tank is attached to the customer's pipes, the existence of a meter of any type is not essential to the obtaining of the exemption provided in section 6353, but is an evidentiary aid in determining who has title to any particular time.
The existence of a meter which measures gas flow would indicate an exempt sale, but if the contract and billing indicate a sale of liquefied gas, the existence of a meter would not prevent the tax from applying. 7/20/59.