The Minnesota Supreme Court held that the capital equipment purchased for use in providing local exchange, wireless, and long distance services qualified for the manufacturing exemption from sales tax as it is used to produce telecommunications products to be ultimately sold at retail. The dissenting opinions do not agree that telecommunication products qualify for the classification as “tangible personal property” and argue that taxpayer’s “business revolves around selling communication, not selling electronic pulses.” (Sprint Spectrum LP v Commissioner of Revenue, Minnesota Supreme Court, No A03-954, April 1, 2004)