Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.1200 Oil Well Testing. A firm engaged in the business of testing and processing oil wells, which purchases nitrogen gas and injects it into oil wells for use as a medium for building up pressure in the well, the gas being dispelled as it is used, is the consumer of the gas, although the oil well operator is billed on the basis of the number of cubic feet of gas used. 8/4/64.