Natural Aggregates Corp. v. Department of Treasury

Petitioner appeals by leave granted from an order of the State Board of Tax Appeals 1 which upheld a sales tax assessment by the Department of Treasury. The parties have entered into a stipulation of facts. Natural Aggregates mines, processes, and sells sand and gravel. Petitioner also owns a fleet of trucks in which petitioner delivers its sand and gravel products to customers who request delivery service. Customers are separately invoiced for the trucking charges. Prior to the assessment at issue, petitioner did not pay sales tax on the separately invoiced trucking charges.

In December,…