Chilivis v. Marble Products Co.

Evans, Judge.

Marble Products Company engages in manufacturing and producing marble products from marble rock. To reduce the smaller rocks at its quarry to powder, it procured certain machinery, including a Raymond Roller Mill. It applied for a certificate of exemption as to payment of sales and use tax. The Commissioner of Revenue denied the request for tax exemption stating that in his judgment the machine did not manufacture any new personal property but rather processed tangible personal property. In effect, the commissioner held that the taxpayer quarried the rock and crushed marble…