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
275.0200 Water Carried by Barges. Water delivered to ships at anchor by means of barges is not delivered through mains, lines or pipes within the meaning of section 6353 merely because the water is pumped through a hose or other connecting link between the barge and the ship at anchor. 4/6/51.