Ready-Mixed Concrete Contractors

Purchases of ready mixed-concrete trucks are exempt from the Motor Vehicle Sales Tax.

Purchases of fuel for ready-mixed concrete trucks are subject to Petroleum Excise Tax.

Purchases of fuel to run the power take-off units on ready-mixed concrete trucks may be eligible for a refund of petroleum tax. To request a refund, submit Form PDR-1, Minnesota Motor Fuel Claim for Refund.

Starting July 1, 2017, special fuel to operate a power take-off unit or axillary engine in or on a licensed motor vehicle is exempt from sales tax.

Leases and purchases of repair or replacement parts for ready-mixed concrete trucks may be eligible for the capital equipment exemption. The truck must be used 50% or more of the time to sell ready-mix at retail (without installation).

For more information, see Capital Equipment.