Are leased or purchased trucks used for delivery of the service exempt from sales tax?
Your letter states the delivery trucks transport cleaner fluid to be recycled. An example provided in Department rule 18.45(8)(a) states that a vehicle used to collect waste which will be recycled could claim a sales tax exemption. However, 18.45(8)(d) addresses when recycling ends. If a product is recycled, the truck which transports the new product (after recycling) is not used in recycling and would not be exempt.