35 Miss. Code R. § 4-07-03-202
Current through June 25, 2024
"Manufacturing" refines, improves, changes the condition of raw materials or converts the form of the materials into new, different or more useful property and includes the fabrication or production of special made-to-order articles and the generation of electricity. A person who is engaged in manufacturing and non-manufacturing activities may be classified as a manufacturer as to his manufacturing activities that are operated as a separate business or division.
35 Miss. Code. R. § 4-07-03-202