Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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Annotation 596.0200

596.0200 Coke Fines Produced in the Fluid Coking Processing. An oil refiner purchases crude oil which is refined into various petroleum products by means of the fluid coking (including flexicoking) process. Fluid coke is produced as a byproduct. The fluid coke (including flexicoke) is not extracted from the unit but is burned as part of the fluid coking (or flexicoking) process. Such use of fluid coke fines is exempt from tax as the use of a "waste byproduct" pursuant to section 6358.1(b). 9/24/86.