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PTLG Table of Contents > Property Tax Annotations > B > 205.0000 BUSINESS INVENTORY EXEMPTION > 205.0059

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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B

205.0000 BUSINESS INVENTORY EXEMPTION

Annotation 205.0059

205.0059 Gas Cylinders. Gas cylinders available for the sale of their contents are not eligible for the exemption because they are not intended for sale or lease in the ordinary course of business. Rather, the cylinders are merely being provided by distributors as returnable containers used to facilitate the sales of the contents. C 12/4/1984.