Operating pipelines for transporting oil or natural or artificial gas from one point to another in this state

Operating pipelines for transporting oil or natural or artificial gas from one point to another in this state

If you plan to be in the business of operating pipelines for transporting oil or natural or artificial gas from one point to another in this state, you may be subject to transaction privilege (sales) tax/licensing under the Pipeline & Private Car classification. This does not include sales of natural gas or liquefied petroleum gas for motor vehicles. For more information, see "Engaging in activities subject to transaction privilege (sales)/use tax" below or click here. (23)

Additional Information:
Arizona Department of Revenue, Publications: 617 Pipeline & Private Car