· Machinery and equipment. Machinery and equipment used directly and predominantly in the production of tangible personal property for sale can be purchased exempt from sales tax using Form ST121, Exempt Use Certifie. Machinery and equipment used in the administration or distribution phases does not qualify for the exemption.
3. Use suitable materials. You want a dry and stable base, so soils with high clay content or moisture are not suitable. The road top should have the best quality gravel consisting of a combination of fractured stone, sand and fine particles with a binding characteristic to form a smooth, firm surface. 4.