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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 596.0140
596.0140 Butane and Propane. Butane and propane are commercial grade products of a type ordinarily produced in the oil refining process and are commercially marketable. Therefore, they cannot be classified as waste by-products. In addition, the butane and propane produced does not qualify as "still gas" as defined in section 6358.1(b). 5/6/93.