![]() When liquefied butane or propane gas is delivered by a vendor into his tank located on the customer's premises and the tank is attached to the customer's pipes, the existence of a meter of any type is not essential to the obtaining of the exemption provided in section 6353, but is an evidentiary aid in determining who has title to any particular time. If, however, the property sold is in liquid form when it passes through a meter to a consumer, the exemption does not apply even though the meter might show the amount passing through the meter in terms of an equivalent quantity of gas. Sales of butane and propane gas delivered through pipes come within the exemption of section 6353. The exemption in section 6353 pertains only to water delivered through mains or pipes and so does not apply to bottled water. The sale of the air, in this factual situation, is incidental to the furnishing of the services of the air compressor. The sale of the water is within the exemption provided by section 6353. The sale of the air and water through the coin operated vending machine is nontaxable. The machines will dispense either air or water for approximately three and one-half minutes on the insertion of 25 cents. ![]() The air and water are not purified or filtered in any way nor are there storage tanks to hold water or air. On the business premises, taxpayer has coin operated vending machines attached to an air compressor and water line. A taxpayer is engaged in operating self-service gas stations. M98–3).Ģ75.0030 Air and Water Through Vending Machines. Rather, it is selling tangible personal property, that is, air that it has captured and which it owns. The taxpayer is not providing a nontaxable service of merely compressing air, which is free to all, into the customer's scuba tank. The taxpayer then fills its customer's empty scuba tank with the purified air from its storage tank. The taxpayer purifies air by using a compressor to pump air through several processing steps, and then stores the purified air in storage tanks. ![]() Although the tax applies to sales of air previously compressed into cylinders delivered to the purchaser, the tax does not apply to the charge for servicing aqua lungs with compressed air where the customer furnishes the aqua lung and the taxpayer merely furnishes the services of his compressor. (a) Delivery through Mains, Lines or PipesĢ75.0020 Air for Aqua Lung.
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