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
275.0160 Fuel Oil. Fuel oil delivered through pipes and used for the same purpose as gas, is not included in the term "gas" and accordingly is subject to sales tax. 5/29/53.