Ariz. Admin. Code § R15-5-902 - General
A. A person engaged
in the business of mining is subject to tax under the mining classification on
the gross proceeds of sales or gross income received from the sale of a
nonmetalliferous mineral product to a purchaser that resells the product in the
ordinary course of business.
B. A
person engaged in the business of mining is not subject to tax under the mining
classification on the gross proceeds of sales or gross income received from the
sale of a nonmetalliferous mineral product to a person engaged in business
classified under the prime contracting classification if the nonmetalliferous
mineral product is to be incorporated into a structure or project as part of
the business.
C. A person engaged
in the business of mining is subject to tax under the retail classification on
the gross income received from the sale of a nonmetalliferous mineral product
to a final consumer.
D. A person
engaged in the business of mining shall not deduct from the tax base amounts
paid as royalties.
Notes
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