Concrete mixer trucks

# A.

Generally. A concrete mixing unit mounted on a truck is classified as machinery used directly in manufacturing and such mixing unit may be purchased free of the sales and use tax provided the concrete is produced for sale or resale and not for the manufacturer's own use. The truck itself is not subject to retail sales and use tax provided it is subject to the motor vehicle sales and use tax and this tax has been paid.

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.

# B.

Sales. The tax applies to retail 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. Examples of taxable service charges include "short load," "holding time" charges, and any other transportation charges, regardless of whether such charges are separately stated.

# C.

Applicability of this section. The foregoing does not apply to the status of concrete mixer-trucks under the Virginia Motor Vehicle Sales and Use Tax Act. Moreover, this section does not deal with the status of highway contractors or their mixer-trucks under the Virginia Retail Sales and Use Tax Act.