Pub. L. 91-172, tit. IX, subtit. B, sec. 931
CONCRETE MIXERS.
SEC. 931. CONCRETE MIXERS. (a) Exemption from Tax on Motor Vehicles.—Section 4063(a) (relating to exemption of specified articles from the tax on motor vehicles) is amended by adding at the end thereof the following new paragraph: “(5) Concrete mixers.—The tax imposed under section 4061 shall not apply in the case of— “(A) any article designed (i) to be placed or mounted on an automobile truck chassis or truck trailer or semitrailer chassis and (ii) to be used to process or prepare concrete, and 83 Stat. 725 “(B) parts or accessories designed primarily for use on or in connection with an article described in subparagraph (A).” (b) Effective Date.—The amendment made by subsection (a) shall apply with respect to articles sold after December 31, 1969.