Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
W
596.0000 Waste Byproducts
Annotation 596.0600
596.0600 Petroleum Coke. Petroleum coke produced from a "fluid" coker and sold for use as fuel in alternative energy facilities constitutes a waste byproduct, the sale or use of which is exempt from tax pursuant to section 6358.1. Petroleum Coke is what remains from a barrel of crude after all the light ends have been removed. Its composition is similar to sand. 6/25/91.