Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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W

596.0000 WASTE BYPRODUCTS

Annotation 596.0335

596.0335 Firewood Used to Cook Pizzas. Firewood used to cook pizzas does not qualify for the exemption provided by section 6358.1(a)(2) for waste by-products. While it may be possible for firewood to be a waste by-product of forest operations, the restaurant is not an "industrial facility" as required by the statute for the exemption to apply. 1/20/95.