Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 596.0120

596.0120 Blended Fuel Products. Blended fuel oil products which are not pitch but consists of 55% pitch and 45% cutter oil are equivalent in value to bunker fuel and as such would not qualify as a waste by-product within the meaning of 6358.1 or the court's ruling in Union Oil Company v. State Board of Equalization, 224 Cal.App.3d 665. Blended fuel oil products exchanged for steam are not exempt under the provisions of 6358.1 and the case cited. 6/25/91.