TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 470 GAS REVENUE TAX ACT
SECTION 470.170 SERVICES FURNISHED TO RELIGIOUS, SCIENTIFIC, EDUCATIONAL AND CHARITABLE INSTITUTIONS


 

Section 470.170  Services Furnished to Religious, Scientific, Educational and Charitable Institutions

 

Taxpayers are liable for tax with respect to gross receipts from the furnishing of gas to any religious, scientific, educational or charitable institution for use or consumption and not for resale.