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Committee OKs extension of manufacturing sales tax treatment for concrete trucks
Summary
Senators advanced House Bill 153, which extends earlier treatment recognizing the mixing component of concrete trucks as manufacturing and lengthens the sunset for the sales‑and‑use tax exemption.
Representative Camp presented House Bill 153 to the Senate Finance Committee, describing the bill as clarifying that the manufacturing part of a concrete truck (the continuous mixing of concrete while in transit) qualifies for the sales and use tax exemption for manufacturing equipment. "If concrete stops moving, it's a solid mass, and it's no longer being manufactured," the presenter said.
The bill extends an existing sunset date from 2026 to a later statutory date (presented in the draft as 02/19/31). The presenter and senators noted the exemption applies only to the manufacturing element of the truck, not the entire vehicle, and that the Department of Revenue (DOR) officials in the hearing said they were "good with it."
Committee members discussed different types of concrete (ready‑mix vs. site mix) and the short time window between batching and placement; Senator Steele described the continuous rotation of the drum as part of the manufacturing process. A motion to advance the bill passed by voice vote; the chair announced the motion carried and named Senator Rick Williams as the Senate sponsor on the floor.
