Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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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.