In Apache Corp. v. State ex rel. Okla. Tax Comm'n, 2004 OK 48, 98 P.3d 1061, the Oklahoma Supreme Court considered whether an oil and gas producer who compressed and dehydrated gas at the wellhead to make it marketable was eligible for a manufacturer's sales tax exemption on its processing equipment. The producer had not applied to OTC for an MEP. The Court held the wellhead processing that transformed an unmarketable product into a marketable one qualified as manufacturing, but the producer was not entitled to a sales tax refund because it had failed to follow available statutory procedures under 1359.2 to obtain the exemption. Apache, 98 P.3d at 1064 and 1067.