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 275.0133

(a) DELIVERY THROUGH MAINS, LINES OR PIPES

275.0133 Compressed Natural Gas (CNG). The sale of Compressed Natural Gas delivered through a distribution system to a fueling station (from gas line to public dispenser) for sale to consumers as motor vehicle fuel is exempt from sales tax under section 6353. 5/9/91.