A Missouri Letter Ruling issued by the Director of Revenue did not exempt a cement manufacturer’s barge, pneumatic equipment, and dome cement storage structure from sales or use tax. The items did not qualify for the exemption under Section 144.030.2(5), RSMo, because they are not machinery, equipment, parts or material used directly in the manufacturing process or to expand and existing manufacturing plant. They also did not qualify for the exemption under Section 144.050, RSMo, as machinery, equipment or materials used in the manufacturing process. Rather, the purpose of the items is to facilitate the transfer and storage of dry cement. (Letter Ruling No. LR4678, Missouri Department of Revenue)