This classification applies to the manufacture, mixing or blending of gases, including but not limited to oxygen, hydrogen, acetylene, carbonic acid, nitrogen, nitrous oxide, helium and arsine. This classification also applies to the manufacture of liquefied hydrogen or nitrogen, or dry ice. This classification includes the refilling of tanks with gas for customers.
The manufacture of propane, butane or liquefied petroleum gas shall be classified as 4740(3), Gasoline Recovery.
The sale of gases for use in welding or medical purposes shall be classified as 8010, Stores –hardware, electrical or plumbing supplies.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
OXYGEN OR HYDROGEN MFG. — including tank charging This classification applies to the manufacture, mixing or blending of gases, including but not limited to oxygen, hydrogen, acetylene, carbonic acid, nitrogen, nitrous oxide, helium and arsine. This classification also applies to the manufacture of liquefied hydrogen or nitrogen, or dry ice. This classification includes the refilling of tanks with gas for customers. The manufacture of propane, butane or liquefied petroleum gas shall be classified as 4740(3), Gasoline Recovery. The sale of gases for use in welding or medical purposes shall be classified as 8110, Stores — welding supplies. | 1/1/2021 |
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