i. "Used directly" with respect to manufacturing means used primarily in the actual production, processing, fabrication, or assembly of raw materials, or partially finished materials, into the form in which the product is finalized, packaged, and ready for market. The term also means: (1) To effect a direct physical change upon the tangible personal property.(2) To guide or measure a direct physical change upon the property when the function is an integral and essential part of tuning, verifying, or aligning the component parts of the tangible personal property.(3) To test or measure the property on the production line or at a site in the location of production.(4) To transport, convey, or handle the tangible personal property during the manufacturing.(5) To package the product for sale and shipment.(6) To conduct research and development and design activities related to the manufacturing process of the plant.
"Used directly" with respect to recycling means used solely in processing, compacting, altering, transporting, or otherwise affecting material as a part of the recycling process.