Compressed natural gas subject to the 21 cents per gallon tax under Tenn. Code Ann. § 67-3-1113 is exempt from sales and use tax. Liquefied gas subject to the 22 cents per gallon tax under Tenn. Code Ann. §67-3-1102 is also exempt from sales and use tax.
Is compressed natural gas subject to sales and use tax?
- Which water utility and natural gas, propane, and electricity charges are subject to sales tax?
- Is there a minimum purchase requirement to qualify for the government exemption from petroleum taxes?
- What is the sales tax rate on energy (electricity, natural and propane gas, coal, firewood) purchased by a farmer or nursery operator?
- What is the deadline for filing an omnibus refund claim for petroleum taxes paid on petroleum products that are subsequently sold to a government agency free of tax?
- Is the water that a utility sells subject to tax?