Title 103 | Chapter 030 | Regulation 160
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.HISTORY: (SU-80; 1 Ky.R. 232; eff. 1-8-1975; TAm eff. 6-22-2016; Crt eff. 6-7-2019.)
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.HISTORY: (SU-80; 1 Ky.R. 232; eff. 1-8-1975; TAm eff. 6-22-2016; Crt eff. 6-7-2019.)