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BTLG Table of Contents > Sales and Use Tax Annotations > U > 570.0000 Use of Property in State and Use Tax Generally > Annotation 570.0220

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.0220

(a) In General

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570.0220 Oil Self-Consumed by Petroleum Product Refiners. Oil refiners acquire oil from various sources, i.e., purchased from the United States, extracted from the earth, purchased under resale certificates, and purchased from out-of-state vendors without issuing a resale certificate. Fuel oil self-consumed is exempt to the extent there is sufficient fuel oil on hand at the time of consumption from sources which would not involve tax. That is, self-consumed fuel oil is presumed to come first from available exempt sources (U.S. government, extracted from the earth) and then, thereafter, from taxable sources (out-of-state purchases, purchases for resale). 8/26/82; 5/20/96.