Section 1320-05-01-.42 - OXYGEN, ACETYLENE, HYDROGEN, AND LIQUIFIED PETROLEUM(1) Sales of oxygen, acetylene, hydrogen, and liquefied petroleum gas to refiners, repairmen, contract welders, dentists, junk dealers, and others, or for use as fuel and illumination, are sales to consumers or users, and are subject to the Sales or Use Tax.(2) Oxygen, acetylene, hydrogen, and liquefied petroleum gas are not subject to the Sales or Use Tax if the gas is used as an industrial material or supply in a manner exempt from tax.Tenn. Comp. R. & Regs. 1320-05-01-.42
Original rule certified June 7, 1974.Authority: T.C.A. §§ 67-1-102 and 67-6-402.