An Indiana taxpayer selling fuels, animal feed and fertilizer was found to owe tax on equipment used in their fertilizer and petroleum bulk plant. The taxpayer had not paid tax on the equipment as they contended that the equipment qualified for the manufacturing equipment exemption. The taxpayer’s business was purchasing various types of dry fertilizer or fuels and blending them to order. The state found that this process did not meet the definition of “manufacturing” so the equipment was subject to use tax. (Letter of Findings No. 09-0563, Indiana Department of Revenue, January 27, 2010)