The Michigan Department of Treasury has made a statement of non-acquiescence regarding the Court of Appeals decision, Central Michigan Cementing Services LLC v. Department of Treasury, which means that the Department will not follow the decision in similar circumstances for other taxpayers. The Central Michigan Cementing Services decision held that a taxpayer that provided custom cement and pumping services to oil and gas well companies qualified for an industrial processing exemption and was exempt from use tax on its purchases of materials. The court had concluded that the taxpayer was engaged in industrial processing since it used cement mix and chemical compounds and processed the compounds into custom cement for retail sale. The court also held that the taxpayer used its acid mixers and pumps to clean wells and therefore qualified for exemption on its equipment since the equipment was used to provide maintenance services and materials for customers who engaged in industrial processing. Taxpayers who provide similar services should be cautious about claiming the industrial processing exemption based on the court decision. (Treasury Update, volume 1, issue 4, Michigan Department of Treasury, August 2016)