TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3622G.  Heating materials. There is exempted from the taxes imposed by this chapter the sale or purchase of any matter used to produce heat by burning, for the purpose of providing heat to any building or for domestic home use, including wood, coal, petroleum and gas.

History:

[63-3622G, added 1984, ch. 239, sec. 8, p. 578.]