SAND, GRAVEL, CONCRETE and ASPHALT
• Sand, gravel, concrete, asphalt and related products are subject to RST. Who pays the RST depends on whether these goods are sold on a "supply only" basis to the customer, or are "supplied and installed" into real property (RP) by the supplier for a customer. That is Where these goods are sold on a supplyonly basis, the supplier is the vendor of the goods and must collect the ...