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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > G > 275.0000 > Annotation 275.0160

Sales and Use Tax Annotations


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G

Annotation 275.0160

(a) Delivery through Mains, Lines or Pipes

275.0160 Fuel Oil. Fuel oil delivered through pipes and used for the same purpose as gas, is not included in the term "gas" and accordingly is subject to sales tax. 5/29/53.