Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
596.0000 WASTE BYPRODUCTS
596.0125 Blended Recycled Drain Oil. A company is engaged in a project to blend recycled drain oil and virgin fuel oil. This blended oil would then be used as an alternative fuel source by industrial facilities. The sale of the blended product will qualify for the section 6358.1 exemption if the product contains 90 percent or more recycled drain oil. 8/6/97. (M98–3).