Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
415.0080 Jointly Owned and Operated Gas Plants. Jointly owned and operated gas plants, created by independent oil companies to process their natural gas at cost, but which are not corporations, partnerships, associations, etc., as those terms are legally defined, are nevertheless persons as defined in section 6005, i.e., "any other group or combination acting as a unit," and hence, separate entities for purposes of Sales and Use Tax Law. Although these plants were not operated for profit, "gain, benefit or advantage" accrued to the owners in the form of reduced operating costs and expenditures plus conservation of resources. Thus, as persons, all the plants' processing charges constituted taxable gross receipts from retail sales. 3/4/68.