Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
150.0000 BUILDINGS AND OTHER PROPERTY AFFIXED TO REALTY—Regulation 1596
150.0550 Rock, Sand and Gravel Affixed to Realty. In general the retail sale of rock, sand and gravel, previously removed from the ground, is subject to tax. However, the sale of rock, sand or gravel in place is not a sale of tangible personal property. Therefore, where the owner of the land severs the material himself and consumes it in fulfilling a construction contract, or where the owner grants the right to another to remove the rock, sand and gravel from the ground, the transaction is not subject to the sales tax. 4/11/50.