§ 40-21. Gas and electricity for residential use exempted.

Latest version.

There is exempted from the sales and use tax imposed by the city the sale, production, distribution, lease or rental of and the storage, use or other consumption in the city of gas and electricity for residential use.

(Ord. No. 78-19, § 1, 9-7-1978)

State law reference

Exemption for residential gas and electricity, V.T.C.A., Tax Code § 321.105.

                    
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