Gross receipts derived from sales of piped natural gas are subject to the 7.00% combined general rate of sales and use tax.
Gross receipts derived from sales of piped natural gas and the 7.00% combined general rate of sales and use tax thereon are to be reported to the Department on Form E-500E, Combined General Rate Sales and Use Tax Return.
Technical Publications for Piped Natural Gas
- Sales and Use Tax Bulletins - See Piped Natural Gas Bulletin
- Important Notice: Fuel and Piped Natural Gas Used Solely for Comfort Heating by Certain Manufacturers (10-19-16)
- Important Notice: Rate Change for Piped Natural Gas Sold or Consumed by a Gas City (5-22-15)
- Important Notice: State Agency Purchases of Piped Natural Gas (8-25-14)
- Important Notice: Gross Receipts Derived from Sales of Piped Natural Gas (6-27-14, revised 7-2-14)