Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
596.0000 WASTE BYPRODUCTS
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.