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
275.0100 Butane-Propane Gas. Sales of butane-propane gas, which flows from the vendor's storage tanks and meters belonging to vendor but installed on vendee's premises are exempt sales where gas subsequently flows through customer's pipes. 1/30/52.