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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
G
275.0000 Gas, Electricity, and Water (View entire section)
(a) Delivery through Mains, Lines or Pipes
- 275.0020 Air for Aqua Lung
- 275.0021 Air for Aqua Lung
- 275.0030 Air and Water Through Vending Machines
- 275.0040 Bottled Water
- 275.0060 Butane and Propane Gas
- 275.0080 Butane and Propane—Meters
- 275.0085 Butane Produced During Refining Process
- 275.0100 Butane-Propane Gas
- 275.0120 Compressed Air
- 275.0127 Compressed Natural Gas
- 275.0133 Compressed Natural Gas (CNG)
- 275.0136 Container Furnished by Customers
- 275.0140 Delivery into Customers' Tank Trucks
- 275.0150 Delivery of Water Through Vending Machine
- 275.0160 Fuel Oil
- 275.0170 Fuel Oil Exchanged for Steam
- 275.0171 Geothermal Energy
- 275.0175 Oxygen Sold via Pipes
- 275.0175.100 Oxygen Used as a Fuel
- 275.0175.500 Propane
- 275.0175.750 Residential Use
- 275.0180 Steam
- 275.0200 Water Carried by Barges
- 275.0220 Water Carried by Tank Trucks
- 275.0245 Water Through Vending Machines
- 275.0260 Water Withdrawn from Canals