Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

275.0000 GAS, ELECTRICITY AND WATER

Annotation 275.0120

(a) DELIVERY THROUGH MAINS, LINES OR PIPES

275.0120 Compressed Air. Air compressed in cylinders or tanks and sold for use in diving operations is subject to tax. If a separate rental is charged for the cylinders or tanks, the amount of such separate charge is not taxable upon the assumption that the tax was paid when such containers were originally purchased. 5/19/55.