Tax Type
Retail Sales and Use Tax
Description
Highway construction contractors; Exemption certificates
Topic
Exemptions
Property Subject to Tax
Date Issued
02-15-1991
February 15, 1991
Re: Request for Ruling: Sales and Use Tax
Dear******************
This will reply to your letter of August 14, 1990 seeking a ruling on the correct application of the retail sales and use tax to*************.
Please find enclosed a copy of a recent ruling letter issued by the department, Public Documents 90-188; 85-163; and 85-199, dealing with similar situations. As set forth in these rulings, the tax does not apply to purchases of tangible personal property which can be identified at the time of purchase as purchases for resale using a resale exemption certificate. This treatment applies to highway construction contractors. Furthermore, there is no requirement that the tax exempt purchases be separately stockpiled.
I hope this responds to your question, but let the department know if you need any additional information.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner