Repairs performed on certain machinery at a concrete manufacturer’s plant did not qualify for an exemption from Texas sales and use tax. Since the machinery was incorporated into the structure of the plant, it qualified as an improvement to real property and not tax exempt manufacturing equipment. The state ruled that the equipment was built into the structure of the plant to such an extent that it was clear that the machinery was “intended to remain in place permanently.” Therefore, the repair services were deemed to be taxable nonresidential real property repairs. In the same hearing, the state ruled that parts used to repair forklifts did not qualify as exempt repair on motor vehicles as the forklifts were not licensed for use on public highways. (Texas Comptroller of Public Accounts Decision, Hearing No 44,299, April 24, 2006)