A Utah scrap recycling business’s purchase of equipment was not exempt from Utah sales and use tax as qualifying for the state’s manufacturing exemption because their SIC code in the year in question did not match the true business they actually performed. Only a certain group of SIC codes have been selected to be included in the exemption and there was no similarity between the products described in a code within the range and the products actually produced by the taxpayer. (Atlas Steel, Inc. Utah Supreme Court, No. 20010483, November 19, 2002)