Md. Code Regs. 18.03.05.04

Current through Register Vol. 51, No. 24, December 2, 2024

Section 18.03.05.04 - Secondary Factors

A. When it is not clear whether a raw material has undergone a substantial transformation, the Department will consider secondary factors in determining whether manufacturing has occurred.

B. Secondary factors include:

(1) The scale and character of the operation;

(2) The number of employees; and

(3) Whether the nature of the operation is consistent with the common understanding of the term "manufacturing".

Md. Code Regs. 18.03.05.04