# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 03 — Personal Property Assessments

### Chapter 05 — Manufacturing Processes

#### Regulation .04 Secondary Factors.

*COMAR 18.03.05.04*

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”.