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 275.0150

(a) DELIVERY THROUGH MAINS, LINES OR PIPES

275.0150 Delivery of Water Through Vending Machine. The delivery of water through a vending machine qualifies as a sale through a water main without regard to whether the premises where the vending machine may be located is or is not served by water mains and without regard to the fact that the person selling through the vending machine may or may not be the utility servicing the vending machine. 4/6/92.