Tenn. Comp. R. & Regs. 1320-05-01-.42 - OXYGEN, ACETYLENE, HYDROGEN, AND LIQUIFIED PETROLEUM
(1) Sales of oxygen, acetylene, hydrogen, and
liquefied petroleum gas to refiners, repairmen, contract welders, dentists,
junk dealers, and others, or for use as fuel and illumination, are sales to
consumers or users, and are subject to the Sales or Use Tax.
(2) Oxygen, acetylene, hydrogen, and
liquefied petroleum gas are not subject to the Sales or Use Tax if the gas is
used as an industrial material or supply in a manner exempt from tax.
Notes
Authority: T.C.A. ยงยง 67-1-102 and 67-6-402.
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