A manufacturer of coffee products was liable for Virginia use tax when it purchased computer software to enhance its production. Since the software was not directly used in the production of the final product, but rather to help plan and monitor its production, it was deemed taxable. Also, tax was rightfully charged on equipment used to sustain clean air dispersal in the manufacturing facility because the manufacturer had not acquired a pollution control certificate from the Department of Environmental Quality (DEQ). Once the manufacturer receives the certificate, it can submit it to the Department of Taxation for a tax refund, subject to requirements under Virginia Code ยง58.1-1823(iv). (Ruling of Commissioner, P.D. 07-173, Virginia Department of Taxation, November 14, 2007)