DRS: Ruling 89-7, Production Materials

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

Ruling 89-7

Production Materials


Our opinion relates to the application of Conn. Gen. Stat. 12-412(18) to quarries -- in particular, to that portion of the exemption for production materials that relate to property sold. To the extent that X Company sells asphalt as a separately-stated item, the exemption would apply. To the extent that X Company (or any other quarry owner) uses asphalt as part of a construction contract where the asphalt is not separately sold, the exemption would not apply.

LEGAL DIVISION

May 8, 1989