The repair parts were purchased by the taxpayer exempt from sales tax, since the engine was for resale. However, the taxpayer was not a manufacturer because he did not manufacture new and different products for sale. Therefore, the taxpayer was liable for the general state and local rates of use tax on the cost of the equipment purchased from out-of-state vendors who did not charge sales tax. (Secretary of Revenue v. Taxpayer, Docket No. 2001-397, September 20, 2002)