SECTION 710:65-19-53. Concrete mixer trucks

(a)   A concrete mixing unit mounted on a truck is classified as machinery used directly in manufacturing and such mixing unit may be purchased exempt from sales and use tax.

(b)   The term "mixing unit" is restricted to the rotating mixer and the accessories necessary for connecting it with the motor. Where a separate motor operates the rotating mixer exclusively, such motor is exempt from the sales tax, but where a motor operates the truck and also the rotating mixer, the motor is regarded as a part of the truck proper, and repair or replacement parts are not exempt. Repair or replacement parts for the mixing unit itself are exempt; but tires, tubes, batteries, oil, and all repair or replacement parts for the truck portion of the mixer-truck are taxable.

(c)   The tax applies to sales of concrete produced in concrete mixer trucks. The amount on which the tax must be computed includes the charge for the concrete as well as any other service charges connected with such sale except separately stated transportation or drayage charges. [ See: 68 O.S. §1359]

(d)   Sales of redi-mixed concrete by a concrete company via a concrete mixing truck to a person who holds a sales tax permit for use in erecting an article of tangible personal property, such as a sign, where the person has claimed exemption from the sale of the concrete as a purchase for resale is exempt from sales tax when invoiced to the purchaser by the concrete company, since the purchaser will bill out the concrete to its customer and add sales tax on the charge which they bill.

[Source: Amended at 15 Ok Reg 2827, eff 6-25-98]