
Letter Ruling 0814: Machinery and Equipment Used in ...
· 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 c. 64H, § 6(s). In support of your request, you set forth the following facts.