Sales and Use Tax Administrative Hearing Docket # 2006-178 - 11/03/2006

Associated Files


Issue: Whether the general rate of State and local sales or use tax, or the 1% preferential rate of State tax, with a maximum tax of $80.00 per article, applies to a screener purchased by the Taxpayer and used to screen the sand it extracted. This could also apply to sand pit operators, quarries or screeners.