A taxpayer’s installation of a floating roof over a storage tank was not eligible for an exemption as equipment used in the manufacturing process. It was determined that the tank in question was used primarily for storage and the taxpayer was unable to show that either the tank or the roof was directly involved in the manufacturing process. Therefore, both the tank and the constructed roof were deemed taxable. It was also noted that tanks such as the one in question were traditionally treated as real property, not tangible personal property. Therefore, the floating roof would qualify as an improvement to real property, which is taxable. (Decision, Hearing No. 44,148, Texas Comptroller of Public Accounts, September 11, 2006, Received December 2006)