In a recent ruling, the use of Immunol, a chemical used to clean the calendar stacks that smooth the paper by compressing it between two large metal rollers, was deemed taxable since it was used on calendar stack rollers prior to or after paper had been processed – not during actual production. In order for an exemption to apply, the chemical must have been used during production. Cleaning agents used prior to or after production are considered general maintenance items and are not exempt. (Ruling of Commissioner, P.D. 07-168, Virginia Department of Taxation, November 7, 2007)