Alabama sales tax was due on carbon dioxide used in a chicken processing plant to cool the chicken immediately after it was cooked, so that it could be efficiently cut into pieces. Despite the fact that the carbon dioxide remained in the chicken, its function was to cool the chicken. Its subsequent presence in the chicken was merely incidental to that function and there was no evidence that the carbon dioxide served any other purpose than to cool the chicken. Therefore, it did not qualify for an exemption as an ingredient or component part. (Wayne Farms LLC d/b/a/ Dutch Quality House v. Alabama Department of Revenue, Alabama Department of Revenue, Administrative Law Division, NO. S. 06-797, January 14, 2008)