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 275.0220

(a) DELIVERY THROUGH MAINS, LINES OR PIPES

275.0220 Water Carried by Tank Trucks. A water company delivers water by its own tank trucks to its storage tanks on a customer's premises with title to the water in the storage tanks retained by the water company. The water is then pumped through demineralization tanks and into the customer's pipe system to outlets, and the customer is charged on the basis of readings on a meter installed on the tanks. Since the water is delivered to the customer through pipes at its premises, the sale of the water is exempt under section 6353. 8/11/66.