Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 596.0300

596.0300 Drain Oil. Oil previously used as a lubricant in vehicles or other machinery is acquired from service stations, railroads, and public utility companies, and is then sold as recycled drain oil to purchasers who will use it in an industrial facility as a fuel source in lieu of oil, natural gas, or coal. Such recycled drain oil is a "waste byproduct", the sale or use of which is exempt from tax pursuant to section 6358.1(b). 8/20/85.