103 KAR 30:160
Natural gas; by-product gases and fuels
Section 1. The sales and use tax shall not apply to the use or consumption of natural, artificial or manufactured gas owned and consumed by a pipeline from its own lines as fuel to operate compressor stations and other facilities necessary to the marketing of such gas. Also, tax does not apply to natural gasoline, manufactured gases, liquefied petroleum gases and fuels which are produced as by-products of a manufacturing or refining process and which are subsequently used or consumed directly in such manufacturing or refining process of the owner and producer of the by-products.
Amendment history
(SU-80; 1 Ky.R. 232; eff. 1-8-1975; TAm eff. 6-22-2016; Crt eff. 6-7-2019; Crt eff. 6-2-2026.)
Source: view the official text
In this chapter (12 sections)
- 30:091 · Sales to farmers
- 30:120 · Machinery for new and expanded industry
- 30:140 · Energy and energy-producing fuels
- 30:160 · Natural gas; by-product gases and fuels
- 30:170 · Containers, wrapping, and packing materials
- 30:190 · Interstate and foreign commerce
- 30:230E · Electricity and natural gas purchased by educational,…
- 30:235 · Sales to the federal government
- 30:250 · Property used in the publication of newspapers
- 30:270 · Oil and gas extraction machinery
- 30:280 · Sales to water haulers
- 30:290 · Security lighting