Rule 10. - Sale of combustibles to users.  


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  • Sales of coal, coke, fuel oil, and other combustibles, except natural gas, whether sold in carload lots or other quantities, to persons who use or consume such substances in producing other tangible personal property, or in the rendering of service, constitute sales at retail within the meaning of the ordinance and are therefore taxable.

    Sales of oxygen, acetylene, hydrogen and liquefied gases (including butane) to manufacturers, processors, refiners, repairmen, contract welders, dentists, junk dealers, or for use as fuel or illumination, also constitutes sales at retail within the meaning of the ordinance and are likewise taxable.