A Missouri Letter Ruling determined that a metal fabrication and precision machining firm’s purchases of printing supplies that are directly used in the firm’s manufacturing process are included in the exemption from state sales and use tax and local use tax for “machinery, equipment, and materials used or consumed in the manufacturing process”. Examples of exempt purchases are paper, toner, and ink cartridges used for route sheets, prints, packing slips, jobs on floor, and manuals. Supplies used in the firm’s accounting office, or those used in printing payroll, purchase orders, shipping reports, quotes, and shipping list speedline are not directly used in the manufacturing process, and therefore are not exempt. All purchases are still subject to local sales tax. (Letter Ruling No. LR4744, Missouri Department of Revenue, May 14, 2008)