In a recent Kansas private letter ruling, the state indicated that the purchase of the radial fatigue machine was deemed integrated production equipment and, therefore, exempt from Kansas retailers’ sales tax. The machine was used by a wheel manufacturer to test and assure the quality of small aircraft wheels. In addition, the tires, lug bolts, lug nuts, and valve stems, also used by the manufacturer to test the small aircraft wheels, but later thrown away, were also exempt as items consumed in production. (Private Letter Ruling No. P-2006-006)