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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > G > 275.0000 > Annotation 275.0127

Sales and Use Tax Annotations


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G

Annotation 275.0127

(a) Delivery through Mains, Lines or Pipes

275.0127 Compressed Natural Gas. A utility delivers natural gas through its lines to a gas compressor which boosts the pressure and pumps the gas into high pressure storage cylinders, thus creating Compressed Natural Gas (CNG). The CNG subsequently is injected directly into vehicles through a fueling post. The sale of the CNG is exempt pursuant to section 6353. 12/20/90.