The sales to and purchases of electricity, gas, coal, fuel oil or coke by a person for use in processing, manufacturing, mining, refining, irrigation, building construction, telegraph, telephone and radio communications, street and railroad transportation services and all industrial uses shall be deemed wholesale sales.
A. For purposes of this exemption, the following definitions shall apply:
GAS: Any combustible fluid used as fuel in processing, manufacturing, mining, refining, irrigation, building construction, telegraph, telephone and radio communications, street and railroad transportation services and all industrial uses.
INDUSTRIAL USE: The use of electricity, coal, gas, fuel, oil or coke in a continuing business activity of manufacturing or producing tangible personal property for sale. Retailers and service industries that do not produce tangible personal property for sale, are not an industrial use.
B. Inert gases are not exempt as power for manufacturing under this section.
C. Electricity, gas, coal, fuel oil or coke used for creature comforts or in nonproduction areas such as accounting, engineering, design, research, development and storage are taxable. (1968 Code §3-75; Ord. 76-168; Ord. 98-255; Ord. 01-42)