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BTLG Table of Contents > Sales and Use Tax Annotations > G > 275.0000 > Annotation 275.0020

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G

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Annotation 275.0020

(a) Delivery through Mains, Lines or Pipes

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275.0020 Air for Aqua Lung. Although the tax applies to sales of air previously compressed into cylinders delivered to the purchaser, the tax does not apply to the charge for servicing aqua lungs with compressed air where the customer furnishes the aqua lung and the taxpayer merely furnishes the services of his compressor. 7/17/59.