DOR Frac Sand Mining and Processing
2022-2-8 · A business' washing, cleaning, grading, and drying of extracted material to produce frac sand is "manufacturing". Section 77.51 (7h) (a)1., Wis. Stats., specifically provides that "manufacturing" includes crushing, washing, grading, and blending sand, rock, gravel, and other minerals. The following exemptions from Wisconsin sales and use taxes ...