Letter Ruling 0814 Machinery and Equipment Used in.Dec 24, 2008 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, 6s. In support of your request, you set forth the following facts.
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