Transport via pipeline

This class includes:

• transport of gases, liquids, water, slurry and other commodities via pipelines
• pipeline transport of natural gas from processing plants to local distribution systems

This class also includes:

• operation of pump stations for transport via pipelines

This class excludes:

• distribution of gaseous fuels, steam or water to end users through local or regional network of mains, see 35.22, 35.30, 36.00
• distribution of water by trucks, see 36.00
• retail sale of automotive fuel, see 47.30
• transport of liquids by trucks, see 49.41