The Comptroller’s decision in Hearing 45,795 (October 21, 2008) reinforces the holdings in prior hearings (including Hearing No. 43,999) that telecommunications services providers are not entitled to purchase equipment using the manufacturing exemption. Telecommunications services providers had argued in past hearings, and in this one, that they process radio signals which fall within the Sales Tax Code’s definition of tangible personal property. As such, the equipment used to process the signals, as well as repair services performed on the equipment, should be exempt from sales tax under the manufacturing exemption. The Comptroller ruled in this hearing and the prior ones that telecommunications service providers cannot use the exemption because they are service providers and not manufacturers of tangible personal property.