Regulation .04 Secondary Factors.
Regulation .04 Secondary Factors.LinkCopy Citation
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”.