Electricity used by a restaurant group to run equipment that holds and preserves food that will be combined for customers qualified for the consumption exemption from Indiana sales and use tax. The relevant exemption for electricity applies when a taxpayer engages in production, has an integrated production process, and the electricity used is essential and integral to the integrated production. The restaurants’ preparation and combination of food into entrees for customers was a process of producing food items into new marketable products. The preparation, preservation, and combination of food items constituted an integrated production process during which the electricity was used. The use of electricity to preserve items at certain temperatures was essential and integral to the process of producing entrees. As a result, the purchases of electricity qualified for the consumption exemption.(Aztec Partners, LLC v. Indiana Dept. of Revenue, Indiana Tax Court, No. 49T-1210-SC-00067, June 23, 2015)