§ 11-202. Cylinder demurrage charge.
The sales and use tax does not apply to a sale in the form of a demurrage charge made in the nature of a penalty for failure to return a gas cylinder within a designated period.
[An. Code 1957, art. 81, §§ 326, 375; 1988, ch. 2, § 1.]
§ 11-202. Cylinder demurrage charge.
The sales and use tax does not apply to a sale in the form of a demurrage charge made in the nature of a penalty for failure to return a gas cylinder within a designated period.
[An. Code 1957, art. 81, §§ 326, 375; 1988, ch. 2, § 1.]
§ 11-202. Cylinder demurrage charge.
The sales and use tax does not apply to a sale in the form of a demurrage charge made in the nature of a penalty for failure to return a gas cylinder within a designated period.
[An. Code 1957, art. 81, §§ 326, 375; 1988, ch. 2, § 1.]
