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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > G > 275.0000 > Annotation 275.0175.100

Sales and Use Tax Annotations


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G

Annotation 275.0175.100

(a) Delivery through Mains, Lines or Pipes

275.0175.100 Oxygen Used as a Fuel. The sale of oxygen used as fuel in a coal gasification plant delivered through a metered pipeline from an oxygen generating facility outside of, but near, the gasification plant qualifies for exemption under section 6353 provided the customer is billed only for the metered amount and the oxygen is in gaseous form when delivered to the customer. 7/31/84.