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BTLG Table of Contents > Sales and Use Tax Annotations > G > 275.0000 > Annotation 275.0245

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G

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Annotation 275.0245

(a) Delivery through Mains, Lines or Pipes

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275.0245 Water Through Vending Machines. Vending machines dispensing water from its own storage tanks, rather than from mains, lines, or pipes connected to the municipal water supply, do not come within the exemption of section 6353. Thus, the sales are subject to tax. 9/30/91.