If you plan to be in the business of mining, quarrying or producing for sale, profit, or commercial use any nonmetal mineral product, you may be subject to transaction privilege (sales) tax/licensing under the Mining/Nonmetal classification. For more information, see section below titled, "Engaging in activities subject to transaction privilege (sales)/use tax" or click here.

Nonmetal minerals include Oil, Natural Gas, Limestone, Sand, Gravel, Shale, Clay, Gypsum, Building Stone, Cinders, and Flux. (23)

Additional Information:
Arizona Department of Revenue, Publications: 613 Mining/Nonmetal