Tax Rules: Final: 5703-9
5703-9-22 Personalty used or consumed directly in
mining
Persons engaged in the production of tangible personal
property for sale by mining, may claim exemption when
purchasing:
(A) Machinery, equipment, or other personal property used or
consumed principally in a mine or excavation for the
extraction from the earth of a substance classified
geologically as a mineral.
(B) Machinery, equipment, or other personal property used or
consumed primarily to transport the substance extracted from
the earth from the mine or excavation to a plant, factory or
tipple where the substance extracted is to be processed by
the person conducting such mining operation.
(C) Aggregate, gravel or other materials which will be
incorporated into and become a part of temporary private
roads or haulways, either during construction or in repair
and maintenance, used principally for the transportation of
the substance extracted from the earth from the mine or
excavation to a plant, factory, or tipple where the substance
extracted is to be processed by the person conducting such
mining operation.
(D) Machinery, equipment, or other personal property used to
repair or maintain the machinery, equipment, and other
personal property in (A) and (B).
(E) Articles primarily for the physical protection of
production employees from a danger of the operation in which
they are engaged, when used principally in the mine or
excavation or in the transportation of the substance mined to
a plant, factory or tipple where the substance extracted is
to be processed by the person conducting such mining
operation.
The tax status of purchases of items for use or consumption
in a plant, factory or tipple where the substance extracted
from the earth is to be processed by the person conducting
such mining operation shall be determined in accordance with
Rule 5703-9-21.
Effective: 12-21-06
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5739.02(B)(42)(a)
Prior effective dates: 9-1-67, 9-28-76