The Michigan Department of Treasury found a concrete manufacturer liable for use tax on the use of pump trucks, tanker trailers, and a Smith trailer. The vehicles were not being used to mix and agitate materials at a plant or job site; instead, the tanker trailers and the Smith trailer were only used to transport cement powder and sand and gravel to the batch plant. Furthermore, the pump trucks transported concrete from the concrete mixer trucks to the job sites and no new material was added directly to the pump trucks for mixing. The pump trucks only agitated the materials, and thus, like the trailers, were taxable for Michigan use tax. (Hunderman & Sons Redi-Mix, Inc. v. Michigan Department of Treasury, Michigan Tax Tribunal, No. 342101)