Conveyors and conveyor equipment used by a cardboard box manufacturer did not qualify for Indiana’s manufacturing exemption from sales and use tax because the items were used in post-production. Equipment that is directly used in the production process is exempt if it has an immediate effect on the articles produced. The conveyors and conveyor equipment do not have an immediate effect on the finished product and they do not change the form, composition, or character of the finished product. The conveyors may be a necessary component of the manufacturer’s overall process but that does not mean that they have an immediate effect on the item being produced. The taxpayer argued that the production process was not complete until the “packaging” process was complete and that these conveyers were part of the packaging process. The Department did not agree even though packaging equipment is allowed as part of the manufacturing process. (Letter of Findings No. 04-20140408, Indiana Department of Revenue, November 26, 2014)