In New York, a conveyor system used by a company to transport concrete aggregate products to stockpiles qualifies for the state’s sales and use tax exemption for equipment used directly and predominately in the production process under section § 1115(a) (12) of the Tax Law. Furthermore, under sections 528.13(b) and (c)(1)(iii) of the Sales and Use Tax Regulations provides that production continues up until the product is finished and packaged for sale that includes all distribution operations subsequent to production. In this situation, the aggregate product continues the drying process while on the conveyor system – considered part of the production process. A-08(9) S, Advisory Opinion – New York Commissioner of Taxation and Finance, February 14, 2008, 405-994).