A truck used in both operations would fail the exclusivity test and would not be exempt. Repair parts for an exempt truck would be exempt only if the parts meet all other requirements, including the ITC qualification of a three-year life. Safety equipment required by state, federal or other government agencies or union contracts is exempt only if it meets all other requirements. Examples of non-exempt safety equipment would include ventilation units, machines to move miners in and out of the mine, gas detectors and fire suppression units. Tools used in the repair of machines are taxable.
Machines used in maintenance are taxable.
Repair and maintenance tools and machinery are not directly a part of the mining process. Blasting and exploration are exempt only to the extent that the machines used otherwise qualify. Trucks built and predominantly used for hauling explosives would be exempt. Machines to install shoring are exempt, but the shoring itself is taxable. Roof bolts are taxable, but the roof bolter is exempt.