CONCRETE MIXERS AND BATCH PLANTS. Concrete mix trucks and ready-mix concrete
batch plants are not machinery and equipment used directly in manufacturing and
do not qualify for the manufacturing exemption.
2. "Batch" means the quantity produced as the
result of one operation or the quantity needed for one operation. A concrete
batch plant combines cement, water, and other raw components for delivery of
"wet" concrete to a consumer's construction site.
B. SAW MILLS AND LUMBER MILLS. Machinery and
equipment used directly in the manufacturing of a finished lumber product by
sawmills and lumber mills will be exempt from the tax. A finished lumber
product includes any new article of commerce created by sawmills or lumber
mills. Items such as portable chain saws, hand tools, buildings, storage
facilities, and all other similar items will be subject to the tax. In all
events, the machinery and equipment purchased and used by sawmills must satisfy
the requirements of GR-55.