Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
275.0000 GAS, ELECTRICITY AND WATER
(a) DELIVERY THROUGH MAINS, LINES OR PIPES
275.0140 Delivery into Customers' Tank Trucks. Where a water company delivers water from its system through a meter on a hydrant into customers' tank trucks, the exemption of section 6353 applies. The water is being delivered to the customers through mains, lines or pipes. It is immaterial that the customers take delivery into tank trucks rather than into household piping systems. 1/24/78.