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Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > G > 275.0000 Gas, Electricity And Water > Annotation 275.0180

Sales and Use Tax Annotations


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G

275.0000 GAS, ELECTRICITY AND WATER

Annotation 275.0180

(a) DELIVERY THROUGH MAINS, LINES OR PIPES

275.0180 Steam. Sales of steam delivered through pipes or mains are exempt under section 6353. 1/18/65.