·A Sale of Sand Gravel Crushed/Screened Bases and Decorative Rock B Supply Only Sales Retail Sales C Supply and Install Contracts Real Property Contracts D Crushing and Processing Gravel E Calculating Tax on the Total Cost of Materials Produced for Own Use collect PST on the selling price if it is sold at a retail sale or as part
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1 ·1 Primary Crushing As the first stage in a crushing circuit following extraction from a mine site or in the case of recycled asphalt production delivery to the RAP processing plant via truck transport primary crushing reduces material to a size and shape that can be handled by the secondary crusher
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·exemption certificate cannot be used to exempt the processing selling or crushing of gravel from sales or use tax Gravel The purpose of this tax fact is to explain how sales use and contractor s excise tax applies to the sale of gravel and gravel related services It is not intended to answer all questions that may arise
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·Crushers break down large rocks into smaller pieces to such as sand gravel or slag to be used in aggregate via pressure or striking Typically rocks will go through multiple rounds of crushing to reach the desired size Crushers are also used in construction material recycling and mining operations
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