- (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.
The sales and use tax does not apply to a sale of:
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 326, 375.