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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
Annotation 275.0136
(a) Delivery through Mains, Lines or Pipes
275.0136 Container Furnished by Customers. A person selling water from a water system to customers who furnish their own containers is not selling taxable bottled water but water sold through mains, lines, or pipes within the exemption in section 6353. 9/27/91.