23VAC10-210-660: Gas, electricity and water

The tax does not apply to gas, electricity or water when delivered to consumers through mains, lines or pipes.

The tax applies to sales of oxygen, acetylene, hydrogen and liquefied petroleum gases to consumers unless the sales are exempt under 23VAC10-210-920 (manufacturers, processors, etc.), 23VAC10-210-50 (agricultural producers for market) or some other specific ground. The tax does not apply to sales of such gases for resale.

Retail sales of bottled water are taxable.