The production and sale of cinders. Through the enactment of A.R.S. 42-1310.12, the legislature imposed the transaction privilege tax on the business of mining, quarrying or producing for sale, profit or commercial use any nonmetalliferous mineral product. Although particular examples are mentioned, the definition is intended to include all nonmetalliferous mineral products.
Cinders are a volcanic, rock-like material which are typically removed from underground deposits.
Cinders clearly fall within the definition of a nonmetalliferous mineral product. As such, the production of cinders for sale, profit or commercial use is taxable under A.R.S. 42-1310.12, the mining classification. The production and sale of cinders is a taxable activity under A.R.S. 42-1310.12, the mining classification. The purpose of a tax ruling is to provide interpretive guidance to the general public and to department personnel. A tax ruling is intended to encompass issues of law which are not adequately covered in statute, case law or administrative rules.