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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > G > 275.0000 > Annotation 275.0133

Sales and Use Tax Annotations


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G

Annotation 275.0133

(a) Delivery through Mains, Lines or Pipes

275.0133 Compressed Natural Gas (CNG). The sale of Compressed Natural Gas delivered through a distribution system to a fueling station (from gas line to public dispenser) for sale to consumers as motor vehicle fuel is exempt from sales tax under section 6353. 5/9/91.