The manufacturing process is considered to begin at the point when raw material is moved from plant inventory and to end at the point at which manufacturing has altered the material to its completed form. The ending point includes the packaging of such products, if required. Exempt machinery is defined to be tangible personal property that is used to move, process, or test material during the continuous flow of processing to create a new product, article, substance, or commodity that is different and distinct in nature, character, or use from the raw or prepared material that entered at the beginning of the manufacturing process. (Ch 27 (HB 44), Laws 2004, effective July 1, 2004)