In a recent case, a company that manufactured “crushed stone and blended sand” was found to be exempt from state sales and use tax on their purchases of any goods, machinery, or equipment used in this particular manufacturing process. The decision by the court was based on recent case law proving the Oklahoma Tax Commission’s definition of manufacturing “too narrow” in scope. Specifically in question were the bulldozers and other pieces used to remove the “overburden”, which was an integral part of manufacturing crushed stone and blended sand. (Dolese Bros. Co. v. Oklahoma Tax Commission, Oklahoma Supreme Court, No. 96267, January 23, 2003)