Section 11-212 - Mining purpose.
§ 11-212. Mining purpose.
The sales and use tax does not apply to a sale of:
(1) fabrication, processing, or service, by a sawmill, of wood products for mine use in which the miner retains title; or
(2) diesel fuel for use in reclamation of land that has been mined for coal by strip or open-pit mining.
[An. Code 1957, art. 81, §§ 326, 375; 1988, ch. 2, § 1.]