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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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W


596.0000 Waste Byproducts

Annotation 596.0700


596.0700 Tires. Scrapped tires or scrapped shredded tires are "waste byproducts" for purposes of section 6358.1. Therefore, the sale or use of scrapped tires or scrapped shredded tires used in an industrial facility as a fuel source in lieu of the use of either oil, natural gas, or coal is exempt from sales or use tax. 1/31/84.