Well Servicing

66.1. Persons engaged in the business of well servicing are performing a service subject to the consumers sales and service tax and use tax. Tangible personal property consumed in this activity is not considered to be a sale of tangible property, but is deemed to be consumed in the rendition of the well service and is part of the service activity. Sales of tangible personal property apart from the rendering of well services are also subject to the consumers sales and service tax and use tax.

66.2. Purchases of tangible personal property or services for use in the business of selling tangible personal property or a taxable service are taxable.