Tax 11.39(2)(a)1.1. Begins with conveying of raw materials and supplies from plant inventory to the place where the work is performed in the same plant and ends with conveying finished units of tangible personal property or items or property under s. 77.52 (1) (b) or (c), Stats., to the point of first storage in the same plant. Tax 11.39(2)(a)2.2. Includes conveying work in progress directly from one manufacturing operation to another in the same plant. Tax 11.39(2)(a)3.3. Includes testing or inspecting, throughout the manufacturing process, the new article of tangible personal property or item or property under s. 77.52 (1) (b) or (c), Stats., that is being manufactured. Tax 11.39(2)(a)4.4. Includes storing work in progress in the same plant where the manufacturing occurs. Tax 11.39(2)(a)6.6. Includes packaging a new article of tangible personal property or item or property under s. 77.52 (1) (b) or (c), Stats., if the manufacturer or another person on the manufacturer’s behalf performs the packaging and if the packaging becomes part of the new article as it is customarily offered for sale by the manufacturer. Tax 11.39(2)(b)(b) Manufacturing does not include storing raw materials or finished units of tangible personal property or items or property under s. 77.52 (1) (b) or (c), Stats., delivery to or from the plant, repairing or maintaining facilities, or research and development. Tax 11.39(3)(3) Manufacturers. Manufacturers ordinarily include the following: Tax 11.39(3)(om)(om) Heat treaters and metal platers performing these services on semi-finished products furnished by manufacturers.