63-3622G — HEATING MATERIALS


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622G.  HEATING MATERIALS. There is exempted from the taxes imposed by
this chapter the sale or purchase of any matter used to produce heat by
burning, for the purpose of providing heat to any building or for domestic
home use, including wood, coal, petroleum and gas.