Do you own or operate a mine that removes minerals from the earth and processes those minerals for sale? Or are you a custom miner that performs qualifying services for a miner? If so, you might qualify for the production exemption.
If you qualify for the production exemption, you can buy some equipment and supplies without paying sales or use tax.
Sales by Miners
Or vendors selling to them
Businesses That Qualify
For the production exemption
Purchases That Qualify
For the production exemption
Change Use
Of an exempt item
Buyer’s Responsibility
To keep records, pay use tax
Taxable Items
Even with a production exemption