Replacement industrial machinery and equipment qualify for a Florida sales and use tax exemption as repairs, with the exception of the electrical substation (owned by a local utility company). The production of steel is an integrated process beginning with the melting of scrap steel and concluding with the coiling or bundling of the finished steel products. There are no breaks in the production process once the melting of the scrap steel has commenced. In addition, the exemption applies to replacement industrial machinery and equipment for the steel manufacturing process and constitutes repairs under the provisions of Section 212.08(7) (xx).(Technical Assistance Advisement, No 07A-030, Florida Department of Revenue).