Pipeline and fittings purchased by a Colorado company for a natural gas gathering system qualified as exempt manufacturing machinery for the enterprise zone sales tax exemption. Under the enterprise zone exemption statute, extracting and processing were considered “manufacturing” activities. These activities are not included in the general state-wide manufacturing exemption. The pipelines and fittings moved natural gas from wells, a direct production step of extracting natural gas, and were therefore considered directly used in the manufacturing of natural gas.(Pioneer Natural Resources USA, Inc. v. Colorado Department of Revenue, Colorado Court of Appeals, No. 12CA1703, August 14, 2014)