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Sales and Use Tax Administrative Hearing Docket # 2005-209 - 03/06/2006

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Details

Issue: (1) Whether tangible personal property purchased by the Taxpayer for storage, use or consumption in this State is subject to use tax; and

(2) Whether the machinery purchased by the Taxpayer and used in its sand pits is subject to the 1% preferential rate of State tax, $80.00 maximum tax per article, or subject to the general State and applicable local sales and use tax.