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 275.0175.750

(a) DELIVERY THROUGH MAINS, LINES OR PIPES

275.0175.750 Residential Use. The phrase "for general household use in his or her residence . . . " in section 6353 is a restriction for the exemption pertaining to sales of water sold in quantities of 50 gallons or more and does not similarly restrict the exemption pertaining to the sale or use of propane or any other type of gas. 7/31/97. (M98–3).