Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
275.0000 GAS, ELECTRICITY AND WATER
(b) WATER ADDITIVES
275.0340 Chlorine added by a city to its water supply for the purpose of destroying undesirable micro-organisms and objectionable chemical substances becomes part of the delivered product as chloride ions and is bought for resale; consequently, a resale certificate may be furnished to the chlorine supplier even though the sale of the water itself is exempt from sales tax. 5/4/60.