Connecticut State Department of Revenue Services

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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