Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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G

275.0000 GAS, ELECTRICITY AND WATER

Annotation 275.0200

(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.