ARM 42.25.1104. MINING VERSUS NON-MINING PROCESSES

(1) The gross value of minerals subject to tax will be determined at the point where mining processes end and manufacturing or non-mining processes begin. In general, mining includes overburden removal, blasting, loading, transportation between mining processes, sorting, reduction and drying. Processes which will be considered non-mining are fine grinding, burning or calcining, blending with other materials, and treatment effecting a chemical change and packaging. (a) The points at which mining processes end for specific minerals are listed below: Mineral Valuation Point Bentonite after crushing and drying Gypsum after crushing Limestone after crushing Talc after crushing and sorting Vermiculite after screening (b) No deductions will be allowed for processing costs incurred beyond the valuation point.