For purposes of this part, the following definitions apply:

1. (1) "DFA" means the Sales and Use Tax Section of the Revenue Division of the Department of Finance and Administration;
2. (2) "Manufacturer" means a person or entity classified within sectors 31 through 33 of the North American Industry Classification System, as in effect on January 1, 2007;

3. (3) "Meter certification" means the process for a manufacturer to:

   1. (A) Register with the Sales and Use Tax Section;
   2. (B) Provide information regarding each natural gas and electricity meter; and
   3. (C) Obtain a certificate from the Sales and Use Tax Section that lists each meter and the percentage of each meter's billing that may be purchased at the reduced rate;

4. (4) "Mixed-use meter" means a meter that supplies natural gas or electricity, part of which is:

   1. (A) Used directly in the manufacturing process (taxed at reduced rate); and
   2. (B) Used for other purposes (taxed at full state rate);
5. (5) "Reduced rate" means the rate of state tax that is levied on sales of natural gas or electricity that is sold to a manufacturer for use directly in the actual manufacturing process;

6. (6) "Separately metered" or "separate meter" means that each meter used to purchase natural gas or electricity shall be used solely to purchase either natural gas or electricity:

   1. (A) Used directly in the manufacturing process; or
   2. (B) Used for other purposes; and

7. (7)

   1. (A) "Used directly in the actual manufacturing process" means that the natural gas or electricity is used either to power machinery and equipment or provide energy:

      1. (i) Used in the actual production or assembly of the manufactured product; or

      2. (ii)

         1. (a) (a) That supports the actual production or assembly of the finished product including:
8. (1) (1) Heating or air conditioning the manufacturing facility where production and assembling occur;
9. (2) (2) Temporary cooling/chilling areas at the beginning or at the end of the process which are needed to enhance, maintain, and protect the integrity of the product;
10. (3) (3) Providing lighting for the manufacturing process that occurs either inside or outside a building or other structure including parking lots and grounds;
11. (4) (4) Providing restroom facilities, maintenance facilities, break facilities, pollution control equipment, and offices for personnel of the manufacturing facility whose activities directly support the manufacturing operations; and

12. (5) (5) Other functions in support of the production and assembly of the finished product.

    1. (b) (b) "Personnel whose activities directly support the manufacturing operations" include:
13. (1) (1) Plant managers;
14. (2) (2) Plant maintenance personnel;
15. (3) (3) Workplace safety personnel;
16. (4) (4) Human resources personnel; and

17. (5) (5) Engineering personnel.

    1. (c) (c) Personnel whose activities do not directly support the manufacturing operations include:
18. (1) (1) Sales personnel;
19. (2) (2) General accounting, payroll, and legal personnel; and

20. (3) (3) Warehousing personnel.

    1. (B) For purposes of the "used directly" requirement, the manufacturing process shall include processes:

       1. (i) Beginning at the point where raw materials are first moved from raw material storage to begin manufacturing or processing of those materials into items of tangible personal property; and
       2. (ii) Ending when production and packaging of the finished manufactured goods is completed.
    2. (C) Natural gas or electricity used in storage and warehousing facilities, material handling facilities used before raw materials are moved toward the point of manufacturing, and general office facilities are not used directly in the actual manufacturing process.