Persons involved in extraction and manufacturing of crushed stone and sand can be issued manufacturer exemption permits which allow tax exempt purchases of tangible personal property and services to be used in all phases of manufacturing of crushed stone and sand. Also, this exemption applies to site preparation, dredging, overburden removal, explosive placement and detonation, onsite material hauling and/or crushing, product weighing and site reclamation (Rules 710:65-13-157 and 710:65-13-650, Oklahoma Tax Commission, effective June 25, 2007).