Based on a petition submitted by a Florida taxpayer, a technical assistance advisement has been issued to explain how tax and exemptions apply to new manufacturing facilities. Items that qualify for the manufacturing exemption in this facility include slag storage silos, slag transport system and raw material silos, pilings/slabs, and movable equipment. Other items mentioned include boiler fuels, electricity, consumable supplies and individual components used in the facility. (Technical Assistance Advisement, No. 04A-027, Florida Department of Revenue, April 12, 2004.)