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BTLG Table of Contents > Sales and Use Tax Annotations > G > 275.0000 > Annotation 275.0120

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G

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Annotation 275.0120

(a) Delivery through Mains, Lines or Pipes

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275.0120 Compressed Air. Air compressed in cylinders or tanks and sold for use in diving operations is subject to tax. If a separate rental is charged for the cylinders or tanks, the amount of such separate charge is not taxable upon the assumption that the tax was paid when such containers were originally purchased. 5/19/55.