Ariz. Admin. Code § R15-5-904 - Manufacturing or Processing Service Charges
A. A person engaged in the business of mining
is subject to tax on the gross proceeds of sales or gross income from refining
petroleum products, producing a combination of nonmetalliferous mineral
products, as well as other manufacturing or processing service charges derived
from contracts with the owner of the products.
B. A person who mines and processes
nonmetalliferous mineral products is subject to tax on the gross proceeds of
sales or gross income from the sale of the first marketable product. For
example, a person who mines clay and processes the material into bricks is
taxable on the gross proceeds of sales or gross income from the sale of the
bricks.
Notes
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