<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".04" citation="COMAR 18.03.05.04" title_num="18" subtitle_num="03" chapter_num="05" heading="Secondary Factors.">
  <paragraph num="A.">
    <text>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.</text>
  </paragraph>
  <paragraph num="B.">
    <text>Secondary factors include:</text>
    <paragraph num="(1)">
      <text>The scale and character of the operation;</text>
    </paragraph>
    <paragraph num="(2)">
      <text>The number of employees; and</text>
    </paragraph>
    <paragraph num="(3)">
      <text>Whether the nature of the operation is consistent with the common understanding of the term “manufacturing”.</text>
    </paragraph>
  </paragraph>
</regulation>