1. (a) Water when delivered through mains or pipes is exempt.
2. (b) Water sold in bottles or by any means other than through mains or pipes is taxable.

3. (c) Water sold as ice or in any other form is taxable.

   Example 1:

   A person purchases three gallons of bottled spring water at a supermarket. The bottled spring water is taxable.

   Example 2:

   A person contracts with a firm to furnish 20,000 gallons of water to fill a swimming pool. The water is delivered by a tank truck and is taxable.

   Cross-reference:

   For exempt purchases of water and ice when purchased with food stamps see section 528.27 of this Part.

Tax Law, § 1115(a)(2)