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Letter Ruling 08-14: Machinery and Equipment Used in Quarry
Sales and Use December 24, 2008 You request a letter ruling on whether purchases of certain machinery, equipment, or repair and replacement parts used by ******************** ("Taxpayer") during all phases of its quarry operation, are exempt from Massachusetts sales and use tax under G.L. c. 64H, § 6(s). In support of your request, you set forth the following facts. I. FACTS Taxpayer is a
N.H. Greaves & Co Ltd, has approaching 40 years experience as a leading U.K. manufacturer and distributor of new and used quarry plant incorporating complete installations for the U.K. and global markets.