Arkansas has amended its sales and use tax exemption to clarify that a partial replacement of manufacturing machinery and equipment which improves manufacturing efficiency is exempt. Machinery and equipment used directly in the manufacturing process include: molds, frames, cavities, and forms that determine the physical characteristic of a product or its packaging material at any stage in the manufacturing process. Dies, tools, and devices attached to or part of a unit of machinery that determine the physical characteristics of the product or its packaging material at any stage of the manufacturing process also qualify for the exemption. In addition, the exemption covers any testing equipment used to measure the quality of the product at any stage of the manufacturing process (Act. 1208 {S.B. 770}, Laws 2009, effective April 7, 2009).