A petroleum and natural gas producer was denied an exemption for its purchase of down-hole equipment because it is considered taxable transportation equipment. Since this equipment is not exempt manufacturing equipment, the taxpayer could not receive a credit for tax paid on services to repair the equipment. The exemption claim for aboveground equipment was also denied due to a lack of evidence. Lastly, the taxpayer was denied a refund on backhoe services used to cleanup an oil spill because the invoice did not indicate where the cleanup service occurred. Oil spill cleanup services can be taxable or nontaxable, depending on where they are performed. For example, if the service is performed at a plant or on land not at the well site, then it is a taxable real property service. (Decision, Hearing No. 100,619, Texas Comptroller of Public Accounts, October 15, 2009, released January 2010)