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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > G > 275.0000 > Annotation 275.0100

Sales and Use Tax Annotations


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G

Annotation 275.0100

(a) Delivery through Mains, Lines or Pipes

275.0100 Butane-Propane Gas. Sales of butane-propane gas, which flows from the vendor's storage tanks and meters belonging to vendor but installed on vendee's premises are exempt sales where gas subsequently flows through customer's pipes. 1/30/52.