A conveyor system that moved printed and stacked newspapers to a loading dock where they were put on pallets and then shrink-wrapped was exempt from Texas sales and use tax.

This occurred because the manufacturing process was not completed until the papers were packaged for shipping. The conveyor that delivered the newspapers for packaging was not a taxable intraplant transportation system. Instead, it was an integrated component of the exempt manufacturing process of a completed newspaper. (Decision of the Texas Comptroller of Public Accounts, Hearing No.37,858, November 1, 1999)